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Web End = Econ Gov (2015) 16:125142
DOI 10.1007/s10101-015-0158-9
ORIGINAL PAPER
Received: 2 December 2013 / Accepted: 20 January 2015 / Published online: 31 January 2015 Springer-Verlag Berlin Heidelberg 2015
Abstract The slippery slope framework suggests voluntary and enforced compliance as the two motivations underlying tax compliance behavior. Using questionnaire data based on a sample of 476 self-employed taxpayers we show that perceptions of procedural and distributive justice predict voluntary compliance, and trust in authorities mediates this observed relation. In addition, the relation between retributive justice,i.e. the perceived fairness with regard to the sanctioning of tax evaders, and enforced compliance was mediated by power, just as the relation between perceived deterrence of authorities enforcement strategies and enforced compliance. With regard to both retributive justice and deterrence also a mediational effect of trust on the relation to voluntary compliance was identied. Furthermore, voluntary and enforced compliance were related to perceived social norms, but these relations were neither mediated by trust nor power. Our ndings are of particular relevance since the literature identies self-employed taxpayers as evading considerably more taxes than employees and therefore they are an important audience for interventions to raise tax compliance.
Keywords Tax compliance Trust Power Fairness Slippery slope framework
Self-employed
JEL Classication H26
C. Kogler (B) S. Muehlbacher E. Kirchler
Faculty of Psychology, University of Vienna, Universitaetsstrasse 7, 1010 Vienna, Austria e-mail: [email protected]
S. Muehlbachere-mail: [email protected]
E. Kirchlere-mail: [email protected]
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Web End = Testing the slippery slope framework among self-employed taxpayers
Christoph Kogler Stephan Muehlbacher
Erich Kirchler
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126 C. Kogler et al.
1 Introduction
Research on tax compliance has a long tradition in the eld of economics, but in psychology it received special attention only in recent years. The classical economic position was dominated by the model proposed by Allingham and Sandmo (1972). They framed the decision to evade taxes as an individual decision under uncertainty, determined by the factors income level, tax rate, probability of detection, and penalty rate (Allingham and Sandmo 1972). Based on von Neumann and Morgensterns axioms for behavior under uncertainty (1947), and building on the economic theory...