Trust in Authorities and Power to Enforce Tax Compliance
An Empirical Analysis of the “Slippery Slope Framework
Dados Bibliográficos
| ID | 6090691 |
|---|---|
| Autores | Ingrid Wahl (0000-0002-9618-0207, University of Vienna), Barbara Kastlunger (University of Vienna), Erich Kirchler (0000-0003-4731-1650, University of Vienna) |
| Ano | 2010 |
| Volume | 32 |
| Fascículo | 4 |
| Páginas | 383-406 |
| Data de publicação | 2010-08-31 |
| Peer Reviewed | Sim |
| Open Access | Sim |
| Tipo | ARTICLE |
| Periódico | Law & Policy (JOURNAL) |
| Identificadores do periódico | ISSN: 0265-8240 • E-ISSN: 1467-9930 |
| Editora | Wiley (PUBLISHER • GB) |
| DOI | 10.1111/j.1467-9930.2010.00327.x |
| OpenAlex | W1840998969 |
| Idioma | EN |
| Citações recebidas | 61 |
| Referências citadas | 29 |
Tax payments are enhanced by taxpayers' trust in authorities or by authorities' power leading to voluntary or enforced tax compliance, respectively. A laboratory experiment and an online experiment examined these assumptions, manipulating trust in and power of authorities. In Experiment 1, participants paid taxes in twenty periods. Results showed that trust and power positively influence tax payments. Trust increases and power decreases voluntary compliance, whereas power increases and trust decreases enforced compliance. Experiment 2 analyzed the impact of trust and power with self-employed taxpayers' intentions to pay taxes. The overall pattern of the findings of Experiment 1 were replicated and expanded with strategic behavior; strategic behavior was higher in the case of low trust and high power when compared to that of high trust and high power
Business · Compliance (psychology · Economics · Empirical research · Payment · Political science · Power (physics · Public economics · Slippery slope · Turnover · Experimental Behavioral Economics Studies · Law · Psychology · Sharing Economy and Platforms · Social Psychology · Taxation and Compliance Studies · Finance
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| Obras citantes distintas | 61 |
|---|---|
| Citações por ano | 4,36 |
| Intervalo de citações | 2012 - 2026 (15) |
| Velocidade de citação | current |
| Altamente citado | Não |
| Tipos de citação | Neutras: 58 |