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 ()
|Contact details of provider:|| |
References listed on IDEAS
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
- Martin Halla, 2010.
"Tax Morale and Compliance Behavior: First Evidence on a Causal Link,"
Economics working papers
2010-06, Department of Economics, Johannes Kepler University Linz, Austria.
- Halla Martin, 2012. "Tax Morale and Compliance Behavior: First Evidence on a Causal Link," The B.E. Journal of Economic Analysis & Policy, De Gruyter, vol. 12(1), pages 1-27, April.
- 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).
- Martin Halla, 2010. "Tax Morale and Compliance Behavior: First Evidence on a Causal Link," NRN working papers 2010-05, The Austrian Center for Labor Economics and the Analysis of the Welfare State, Johannes Kepler University Linz, Austria.
- Guglielmo Barone & Sauro Mocetti, 2009.
"Tax morale and public spending inefficiency,"
Temi di discussione (Economic working papers)
732, Bank of Italy, Economic Research and International Relations Area.
- repec:cup:cbooks:9780521876742 is not listed on IDEAS
- Alm, James & Torgler, Benno, 2006.
"Culture differences and tax morale in the United States and in Europe,"
Journal of Economic Psychology,
Elsevier, vol. 27(2), pages 224-246, April.
- James Alm & Benno Torgler, 2004. "Culture Differences and Tax Morale in the United States and in Europe," CREMA Working Paper Series 2004-14, Center for Research in Economics, Management and the Arts (CREMA).
- James Alm & Jorge Martinez-Vazquez & Benno Torgler, 2005.
"Russian Attitudes Toward Paying Taxes ? Before, During, and After the Transition,"
CREMA Working Paper Series
2005-27, Center for Research in Economics, Management and the Arts (CREMA).
- 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, vol. 33(12), pages 832-857, December.
- Benno Torgler & James Alm & Jorge Martinez-Vazquez, 2005. "Russian Attitudes Toward Paying Taxes – Before, During, and After the Transition," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0518, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
- 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.
- Friedrich Schneider & Andreas Buehn & Claudio E. Montenegro, 2010. "Shadow Economies All over the World: New Estimates for 162 Countries from 1999 to 2007," Working Papers wp322, University of Chile, Department of Economics.
- Sandmo, Agnar, 2005. "The Theory of Tax Evasion: A Retrospective View," National Tax Journal, National Tax Association, vol. 58(4), pages 643-63, December.
- Benno Torgler, 2003. "Tax Morale and Institutions," CREMA Working Paper Series 2003-09, Center for Research in Economics, Management and the Arts (CREMA).
When requesting a correction, please mention this item's handle: RePEc:ebl:ecbull:eb-12-00277. See general information about how to correct material in RePEc.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (John P. Conley)
If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.
If references are entirely missing, you can add them using this form.
If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.
If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.
Please note that corrections may take a couple of weeks to filter through the various RePEc services.