Testing the slippery slope framework
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.
Volume (Year): 32 (2012)
Issue (Month): 2 ()
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