Trust and power as determinants of tax compliance across 44 nations
(2019)
Journal Article
Batrancea, L., Nichita, A., Olsen, J., Kogler, C., Kirchler, E., Hoelzl, E., Weiss, A., Torgler, B., Fooken, J., Fuller, J., Schaffner, M., Banuri, S., Hassanein, M., Alarcón-García, G., Aldemir, C., Apostol, O., Weinberg, D. B., Batrancea, I., Belianin, A., De, F., …Zukauskas, S. (2019). Trust and power as determinants of tax compliance across 44 nations. Journal of Economic Psychology, 74, Article 102191. https://doi.org/10.1016/j.joep.2019.102191
The slippery slope framework of tax compliance emphasizes the importance of trust in authorities as a substantial determinant of tax compliance alongside traditional enforcement tools like audits and fines. Using data from an experimental scenario st... Read More about Trust and power as determinants of tax compliance across 44 nations.