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

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  1. Colin C Williams, 2021. "Tackling Undeclared Self-Employment in South-East Europe: from Deterrents to Preventative Policy Measures," Economic Alternatives, University of National and World Economy, Sofia, Bulgaria, issue 2, pages 280-298, July.
  2. Colin C. Williams & Ioana A. Horodnic, 2015. "Explaining and tackling the shadow economy in Estonia, Latvia and Lithuania: a tax morale approach," Baltic Journal of Economics, Baltic International Centre for Economic Policy Studies, vol. 15(2), pages 81-98.
  3. Montolio, Daniel & Planells-Struse, Simón, 2015. "When police patrols matter. The effect of police proximity on citizens’ crime risk perception," Journal of Economic Psychology, Elsevier, vol. 50(C), pages 73-93.
  4. Fábio Pereira Silva & Reinaldo Guerreiro & Eduardo Flores, 2019. "Voluntary versus enforced tax compliance: the slippery slope framework in the Brazilian context," International Review of Economics, Springer;Happiness Economics and Interpersonal Relations (HEIRS), vol. 66(2), pages 147-180, June.
  5. Marius-Răzvan Surugiu & Cristina-Raluca Mazilescu & Camelia Surugiu, 2021. "Analysis of the Tax Compliance in the EU: VECM and SEM," Mathematics, MDPI, vol. 9(17), pages 1-19, September.
  6. Colin C Williams & Junhong Yang, 2017. "Tackling falsely-declared salaries in Bulgaria: evidence from a 2015 survey," Economic Alternatives, University of National and World Economy, Sofia, Bulgaria, issue 3, pages 333-351, September.
  7. Cinzia Castiglioni & Edoardo Lozza & Eric Dijk & Wilco W. Dijk, 2019. "Two sides of the same coin? An investigation of the effects of frames on tax compliance and charitable giving," Palgrave Communications, Palgrave Macmillan, vol. 5(1), pages 1-10, December.
  8. Ojala, Hannu & Malo, Pekka & Penttinen, Esko, 2023. "Private firms’ tax aggressiveness and lightweight pre-tax-audit interventions by the tax administration," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 51(C).
  9. Mzalendo, Ryoba & Chimilila, Cyril, 2020. "Tax administration, Taxpayer’s Reciprocity and Compliance in Tanzania: Empirical Evidence from a Survey," African Journal of Economic Review, African Journal of Economic Review, vol. 8(2), July.
  10. Boly, Amadou & Konte, Maty & Shimeles, Abebe, 2019. "Corruption and tax morale in Africa," MERIT Working Papers 2019-042, United Nations University - Maastricht Economic and Social Research Institute on Innovation and Technology (MERIT).
  11. Thu Hien Nguyen, 2022. "The Impact of Non-Economic Factors on Voluntary Tax Compliance Behavior: A Case Study of Small and Medium Enterprises in Vietnam," Economies, MDPI, vol. 10(8), pages 1-18, July.
  12. James Alm & Peter Gerbrands & Erich Kirchler, 2022. "Using “responsive regulation” to reduce tax base erosion," Regulation & Governance, John Wiley & Sons, vol. 16(3), pages 738-759, July.
  13. Salvatore Capasso & Lorenzo Cicatiello & Elina De Simone & Lodovico Santoro, 2022. "Corruption and tax revenues: Evidence from Italian regions," Annals of Public and Cooperative Economics, Wiley Blackwell, vol. 93(4), pages 1129-1152, December.
  14. C. Williams, Colin & Kayaoglu, Aysegul, 2016. "Tackling The Informal Economy In The European Union: A Social Actor Approach," UTMS Journal of Economics, University of Tourism and Management, Skopje, Macedonia, vol. 7(2), pages 133-147.
  15. Siglé, Maarten & Goslinga, Sjoerd & Speklé, Roland & van der Hel, Lisette & Veldhuizen, Robbert, 2018. "Corporate tax compliance: Is a change towards trust-based tax strategies justified?," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 32(C), pages 3-16.
  16. Olatunde Otusanya, Julius & Gbade Adeyeye, Babatunde & Ovienbor, Lucky, 2019. "Informal Sector Taxpayers' Perception Of Influence Of Government Accountability On Voluntary Tax Compliance And The Moderating Role Of Fiscal Exchange," International Journal of Contemporary Accounting Issues-IJCAI (formerly International Journal of Accounting & Finance IJAF), The Institute of Chartered Accountants of Nigeria (ICAN), vol. 8(2), pages 1-20, September.
  17. Fatas, Enrique & Nosenzo, Daniele & Sefton, Martin & Zizzo, Daniel John, 2021. "A self-funding reward mechanism for tax compliance," Journal of Economic Psychology, Elsevier, vol. 86(C).
  18. Colin C Williams & Ioana A Horodnic, 2016. "Tackling the undeclared economy in the European Union: an evaluation of the tax morale approach," Industrial Relations Journal, Wiley Blackwell, vol. 47(4), pages 322-340, July.
  19. Musharraf Rasool Cyan & Antonios M. Koumpias & Jorge Martinez-Vazquez, 2016. "The Effects of Media Campaigns on Individual Attitudes towards Tax Compliance; Quasi-experimental Evidence from Survey Data in Pakistan," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper1609, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
  20. Benno Torgler, 2013. "A Field Experiment in Moral Suasion and Tax Compliance Focusing on Underdeclaration and Overdeduction," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 69(4), pages 393-411, December.
  21. Fochmann, Martin & Kroll, Eike B., 2016. "The effects of rewards on tax compliance decisions," Journal of Economic Psychology, Elsevier, vol. 52(C), pages 38-55.
  22. Georgia Kaplanoglou & Vassilis T. Rapanos & Nikolaos Daskalakis, 2016. "Tax compliance behaviour during the crisis: the case of Greek SMEs," European Journal of Law and Economics, Springer, vol. 42(3), pages 405-444, December.
  23. Pántya, József & Kovács, Judit & Kogler, Christoph & Kirchler, Erich, 2016. "Work performance and tax compliance in flat and progressive tax systems," Journal of Economic Psychology, Elsevier, vol. 56(C), pages 262-273.
  24. Gobena, Lemessa Bayissa & Van Dijke, Marius, 2016. "Power, justice, and trust: A moderated mediation analysis of tax compliance among Ethiopian business owners," Journal of Economic Psychology, Elsevier, vol. 52(C), pages 24-37.
  25. Pickhardt, Michael & Prinz, Aloys, 2014. "Behavioral dynamics of tax evasion – A survey," Journal of Economic Psychology, Elsevier, vol. 40(C), pages 1-19.
  26. Muhammad Shaukat Malik, Sabah Younus, 2019. "Determinants of Tax-Compliance Behaviour Explored by Slippery Slope Framework and Theory of Planned Behaviour: An Evidence from Small Business Owner," Journal of Management Sciences, Geist Science, Iqra University, Faculty of Business Administration, vol. 6(2), pages 33-47, October.
  27. Adamu Jibir & Musa Abdu & Tasiu Muhammad, 2020. "Analysis of Tax Compliance in Sub-Saharan Africa: Evidence from Firm-Level Study," Econometric Research in Finance, SGH Warsaw School of Economics, Collegium of Economic Analysis, vol. 5(2), pages 119-142, December.
  28. Fochmann, Martin & Kroll, Eike B., 2014. "The effects of rewards on tax compliance decisions," arqus Discussion Papers in Quantitative Tax Research 163, arqus - Arbeitskreis Quantitative Steuerlehre.
  29. Tsikas, Stefanos A., 2017. "Enforce Tax Compliance, but Cautiously: The Role of Trust in Authorities and Power of Authorities," Hannover Economic Papers (HEP) dp-589, Leibniz Universität Hannover, Wirtschaftswissenschaftliche Fakultät.
  30. Fany Inasius & Giri Darijanto & Engelwati Gani & Gatot Soepriyanto, 2020. "Tax Compliance After the Implementation of Tax Amnesty in Indonesia," SAGE Open, , vol. 10(4), pages 21582440209, October.
  31. Cinzia Castiglioni & Edoardo Lozza & Albino Claudio Bosio, 2018. "Lay People Representations on the Common Good and Its Financial Provision," SAGE Open, , vol. 8(4), pages 21582440188, October.
  32. C Williams, Colin, 2021. "Tackling Unregistered Employment In European Regions: Towards A Variegated Policy Approach," UTMS Journal of Economics, University of Tourism and Management, Skopje, Macedonia, vol. 12(2), pages 104-122.
  33. Yamen, Ahmed & Allam, Amir & Bani-Mustafa, Ahmed & Uyar, Ali, 2018. "Impact of institutional environment quality on tax evasion: A comparative investigation of old versus new EU members," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 32(C), pages 17-29.
  34. Ioana Alexandra Horodnic & Colin C. Williams, 2016. "An evaluation of the shadow economy in Baltic states: a tax morale perspective," International Journal of Entrepreneurship and Small Business, Inderscience Enterprises Ltd, vol. 28(2/3), pages 339-358.
  35. Sandra Aulia & Haula Rosdiana & Inayati Inayati, 2022. "Trust, Power, and Tax Risk into the “Slippery Slope”: A Corporate Tax Compliance Model," Sustainability, MDPI, vol. 14(22), pages 1-18, November.
  36. Luis Augusto Chávez Maza & Alexander Elbittar & Fausto Hernández Trillo, 2015. "Cumplimiento en pago de contribuciones: autoridades fiscales versus religiosas en México," Estudios Económicos, El Colegio de México, Centro de Estudios Económicos, vol. 30(1), pages 51-74.
  37. Paraskevi Koufopoulou & Colin C. Williams & Athanassios Vozikis & Kyriakos Souliotis & Antonios Samprakos, 2021. "Estimating Shadow Economy Size in Greece 2000 - 2018: A Flexible MIMIC Approach," SPOUDAI Journal of Economics and Business, SPOUDAI Journal of Economics and Business, University of Piraeus, vol. 71(3-4), pages 23-47, July-Dece.
  38. James Alm, 2019. "What Motivates Tax Compliance?," Journal of Economic Surveys, Wiley Blackwell, vol. 33(2), pages 353-388, April.
  39. Cyan, Musharraf R. & Koumpias, Antonios M. & Martinez-Vazquez, Jorge, 2017. "The effects of mass media campaigns on individual attitudes towards tax compliance; quasi-experimental evidence from survey data in Pakistan," Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, vol. 70(C), pages 10-22.
  40. Colin C. Williams, 2014. "Confronting the Shadow Economy," Books, Edward Elgar Publishing, number 15370.
  41. Kaplanoglou, Georgia & Rapanos, Vassilis T., 2015. "Why do people evade taxes? New experimental evidence from Greece," Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, vol. 56(C), pages 21-32.
  42. Youngrok Kim & Hongyu Wan & Minjo Kang, 2022. "Card or cash? Evidence regarding consumers' cooperative value‐added tax compliance," Asian Economic Journal, East Asian Economic Association, vol. 36(3), pages 337-359, September.
  43. Bruns, Christoffer & Fochmann, Martin & Mohr, Peter N. C. & Torgler, Benno, 2023. "Multidimensional tax compliance attitude," Discussion Papers 2023/7, Free University Berlin, School of Business & Economics.
  44. Colin C Williams & Ioana A Horodnic, 2017. "Evaluating the policy approaches for tackling undeclared work in the European Union," Environment and Planning C, , vol. 35(5), pages 916-936, August.
  45. Colin C. Williams & Friedrich Schneider, 2016. "Measuring the Global Shadow Economy," Books, Edward Elgar Publishing, number 16551.
  46. Brizi, Ambra & Giacomantonio, Mauro & Schumpe, Birga M. & Mannetti, Lucia, 2015. "Intention to pay taxes or to avoid them: The impact of social value orientation," Journal of Economic Psychology, Elsevier, vol. 50(C), pages 22-31.
  47. Larissa M. Batrancea & Anca Nichita & Ruggero Agostini & Fabricio Batista Narcizo & Denis Forte & Samuel Paiva Neves Mamede & Ana Maria Roux-Cesar & Bozhidar Nedev & Leoš Vitek & József Pántya & Aidin, 2022. "A self-employed taxpayer experimental study on trust, power, and tax compliance in eleven countries," Financial Innovation, Springer;Southwestern University of Finance and Economics, vol. 8(1), pages 1-23, December.
  48. I Made Sudarma, 2017. "Does Voluntary Tax Compliance Increase After Granting Tax Amnesty?," GATR Journals afr138, Global Academy of Training and Research (GATR) Enterprise.
  49. YoungRok Kim & Hongyu Wan, 2022. "The effect of fairness on tax morale in South Korea: a framed question approach," International Review of Economics, Springer;Happiness Economics and Interpersonal Relations (HEIRS), vol. 69(1), pages 103-123, March.
  50. Carlin Dowling & W. Robert Knechel & Robyn Moroney, 2018. "Public Oversight of Audit Firms: The Slippery Slope of Enforcing Regulation," Abacus, Accounting Foundation, University of Sydney, vol. 54(3), pages 353-380, September.
  51. Maris Vainre & Laura Aaben & Alari Paulus & Helleka Koppel & Helelyn Tammsaar & Keiu Telve & Katre Koppel & Kaia Beilmann & Andero Uusberg, 2020. "Nudging towards tax compliance: A fieldwork-informed randomised controlled trial," Journal of Behavioral Public Administration, Center for Experimental and Behavioral Public Administration, vol. 3(1).
  52. Frecknall-Hughes, Jane & Gangl, Katharina & Hofmann, Eva & Hartl, Barbara & Kirchler, Erich, 2023. "The influence of tax authorities on the employment of tax practitioners: Empirical evidence from a survey and interview study," Journal of Economic Psychology, Elsevier, vol. 97(C).
  53. Fochmann, Martin & Müller, Nadja & Overesch, Michael, 2018. "Less cheating? The effects of prefilled forms on compliance behavior," arqus Discussion Papers in Quantitative Tax Research 227, arqus - Arbeitskreis Quantitative Steuerlehre.
  54. Colin C Williams & Ioana Alexandra Horodnic, 2016. "An institutional theory of the informal economy: some lessons from the United Kingdom," International Journal of Social Economics, Emerald Group Publishing Limited, vol. 43(7), pages 722-738, July.
  55. Mardhiah Mardhiah & Riyana Miranti & Robert Tanton, 2019. "The Slippery Slope Framework: Extending the Analysis by Investigating Factors Affecting Trust and Power," CESifo Working Paper Series 7494, CESifo.
  56. Batrancea, Larissa M. & Kudła, Janusz & Błaszczak, Barbara & Kopyt, Mateusz, 2022. "Differences in tax evasion attitudes between students and entrepreneurs under the slippery slope framework," Journal of Economic Behavior & Organization, Elsevier, vol. 200(C), pages 464-482.
  57. C Williams, Colin, 2021. "Explaining And Tackling Undeclared Work In South East Europe: Lessons From A 2019 Eurobarometer Survey," UTMS Journal of Economics, University of Tourism and Management, Skopje, Macedonia, vol. 12(1), pages 1-18.
  58. Peter Gerbrands & Brigitte Unger & Joras Ferwerda, 2022. "Bilateral responsive regulation and international tax competition: An agent‐based simulation," Regulation & Governance, John Wiley & Sons, vol. 16(3), pages 760-780, July.
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