Results 211 to 220 of about 1,691 (252)

Testing the “slippery slope framework” among self-employed taxpayers

Economics of Governance, 2015
The “slippery slope framework” suggests voluntary and enforced compliance as the two motivations underlying tax compliance behavior. Using questionnaire data based on a sample of 476 self-employed taxpayers we show that perceptions of procedural and distributive justice predict voluntary compliance, and trust in authorities mediates this observed ...
Stephan Muehlbacher, Christoph Kogler, Erich Kirchler   +2 more
exaly   +2 more sources

Powerful authorities and trusting citizens: The Slippery Slope Framework and tax compliance in Italy

Journal of Economic Psychology, 2013
Abstract The Slippery Slope Framework of tax compliance postulates that citizens’ compliance depends on the power of the authorities to enforce compliance and/or trust in the authorities and voluntary cooperation. While trust is widely recognized as a strong determinant of cooperation, empirical evidence is less clear on power: severe fines may lead ...
Edoardo Lozza, Erich Kirchler
exaly   +3 more sources

Enforced versus voluntary tax compliance: The “slippery slope” framework

Journal of Economic Psychology, 2008
A framework for tax compliance is suggested in which both the power of tax authorities and trust in the tax authorities are relevant dimensions for understanding enforced and voluntary compliance. Dynamic interactions between power and trust are considered.
Erich Kirchler, Erik Hoelzl, Ingrid Wahl
openaire   +1 more source

Enforce taxes, but cautiously: societal implications of the slippery slope framework

European Journal of Law and Economics, 2020
The general public often demands more frequent audits and harsher penalties to discourage tax evasion. This paper explores how deterrence via better-equipped tax agencies interrelates with the motivation to voluntarily pay taxes, and how both factors jointly influence tax evasion. For a panel of up to 25 European countries, this paper studies aggregate
openaire   +1 more source

Testing the slippery slope framework [PDF]

Economics Bulletin, 2012
The aim of this short paper is to empirically test the key hypothesis of the ‘slippery slope' framework, namely: (1) trust (in) and power (of) tax authorities are both necessary to guarantee a high level of tax compliance; (2) the interaction between trust and power, as well as voluntary tax compliance, are crucial for increasing overall tax ...
openaire  

An Organizational Slippery Slope Framework

2013
Dieser Artikel untersucht den Einfluss von Macht und Vertrauen auf verschiedene Formen der Kooperation in Unternehmen. Zu diesem Zweck werden Ideen aus der Steuerpsychologie – das Slippery Slope Framework (SSF; Kirchler, Hoelzl, & Wahl, 2008) – in die Organisationspsychologie übertragen.
openaire   +1 more source

Voluntary versus enforced tax compliance: the slippery slope framework in the Brazilian context

International Review of Economics, 2019
Research on tax compliance was initially conducted using the classical economic paradigm. However, several papers have demonstrated that this “crime paradigm” only partially explains taxpayer behavior. In this context, a new pattern emerged, labeled the “service paradigm,” which assumes that taxpayers are not rational individuals only concerned with ...
Fábio Pereira da Silva, Reinaldo Guerreiro, Eduardo Flores   +2 more
openaire   +1 more source

Slippery Slope Framework im Organisationskontext

2013
In this scientific study is an attempt at adapting a product originating in the tax psychology model, the Slippery Slope Framework (Kirchler, 2007; Kirchler, Hoelzl & election 2008, Gangl, Homann, Pollai & Kirchler, 2012), into the organizational context.
openaire   +1 more source

Voluntary versus enforced tax compliance: empirical evidence for the “slippery slope” framework

European Journal of Law and Economics, 2011
The “slippery slope” framework is an alternative approach for research in tax compliance that suggests two key variables to obtain taxpayers’ compliance: trust and power. Furthermore, two forms of compliance are distinguished. It is hypothesized that voluntary compliance depends primarily on trust in authorities, whereas enforced compliance is a ...
Stephan Muehlbacher, Erich Kirchler, Herbert Schwarzenberger   +2 more
openaire   +1 more source

Testing the Assumptions of Slippery Slope Framework on Tax Compliance: Evidence from Nigerian SMEs

DLSU Business & Economics Review, 2018
This paper integrates the assumptions of the Slippery Slope Framework in explaining the tax compliance of small and medium enterprises. This study tests these assumptions in relation to SMEs taxpayers to further reestablish the applicability of the framework with different kinds of taxpayers.
Ayuba, Augustine, Saad, Natrah, Zainal Affrin, Zaimah   +2 more
openaire   +1 more source