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Testing the slippery slope framework

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  • Gaetano Lisi

    ()
    (CreaM Economic Centre (University of Cassino))

Abstract

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 compliance; (3) the possibility that a “slippery slope” situation occurs and then a reduction of power and/or trust below a certain critical level significantly reduces tax compliance. We find empirical support for all of these hypotheses. Furthermore, we also find that trust is more important than power.

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File URL: http://www.accessecon.com/Pubs/EB/2012/Volume32/EB-12-V32-I2-P131.pdf
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Bibliographic Info

Article provided by AccessEcon in its journal Economics Bulletin.

Volume (Year): 32 (2012)
Issue (Month): 2 ()
Pages: 1369-1377

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Handle: RePEc:ebl:ecbull:eb-12-00277

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Related research

Keywords: tax compliance; tax evasion; power and trust;

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References

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  1. Schneider, Friedrich & Buehn, Andreas & Montenegro, Claudio E., 2010. "Shadow economies all over the world : new estimates for 162 countries from 1999 to 2007," Policy Research Working Paper Series 5356, The World Bank.
  2. James Alm & Jorge Martinez-Vazque & Benno Torgler, 2006. "Russian attitudes toward paying taxes – before, during, and after the transition," International Journal of Social Economics, Emerald Group Publishing, Emerald Group Publishing, vol. 33(12), pages 832-857, December.
  3. Kirchler,Erich, 2007. "The Economic Psychology of Tax Behaviour," Cambridge Books, Cambridge University Press, Cambridge University Press, number 9780521876742.
  4. James Alm & Benno Torgler, 2004. "Culture Differences and Tax Morale in the United States and in Europe," CREMA Working Paper Series, Center for Research in Economics, Management and the Arts (CREMA) 2004-14, Center for Research in Economics, Management and the Arts (CREMA).
  5. Halla, Martin, 2010. "Tax Morale and Compliance Behavior: First Evidence on a Causal Link," IZA Discussion Papers 4918, Institute for the Study of Labor (IZA).
  6. Guglielmo Barone & Sauro Mocetti, 2009. "Tax morale and public spending inefficiency," Temi di discussione (Economic working papers), Bank of Italy, Economic Research and International Relations Area 732, Bank of Italy, Economic Research and International Relations Area.
  7. Sandmo, Agnar, 2005. "The Theory of Tax Evasion: A Retrospective View," National Tax Journal, National Tax Association, vol. 58(4), pages 643-63, December.
  8. Benno Torgler, 2003. "Tax Morale and Institutions," CREMA Working Paper Series, Center for Research in Economics, Management and the Arts (CREMA) 2003-09, Center for Research in Economics, Management and the Arts (CREMA).
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Cited by:
  1. Gaetano Lisi, 2012. "Macroeconomic implications of the dynamics between power and trust: a theoretical formalisation of the ‘slippery slope’ framework," Discussion Papers in Economic Behaviour, University of Valencia, ERI-CES 1012, University of Valencia, ERI-CES.
  2. Kogler, Christoph & Batrancea, Larissa & Nichita, Anca & Pantya, Jozsef & Belianin, Alexis & Kirchler, Erich, 2013. "Trust and power as determinants of tax compliance: Testing the assumptions of the slippery slope framework in Austria, Hungary, Romania and Russia," Journal of Economic Psychology, Elsevier, Elsevier, vol. 34(C), pages 169-180.

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