Skip to main content Accessibility help

We use cookies to distinguish you from other users and to provide you with a better experience on our websites. Close this message to accept cookies or find out how to manage your cookie settings.

Close cookie message
×
Hostname: page-component-78c5997874-g7gxr Total loading time: 0 Render date: 2024-11-04T18:11:59.333Z Has data issue: false hasContentIssue false

55 - Strengthening Tax Compliance by Balancing Authorities’ Power and Trustworthiness

from Part IX - Analysis of Particular Fields

Published online by Cambridge University Press:  07 May 2021

By
Erich Kirchler
Edited by
Benjamin van Rooij  and
D. Daniel Sokol
Benjamin van Rooij
Affiliation:
School of Law, University of Amsterdam
D. Daniel Sokol
Affiliation:
University of Florida
Get access

Summary

Abstract: The traditional economic approach to enforcing tax compliance rests on the assumption that taxpayers are reluctant to pay their share, are inclined to maximize their egoistic goals by rationally considering audit probability and fines in case of detected evasion, and comply only if forced to. Behavioral economic and psychological insights draw a more complex picture of determinants of compliance and point to differences between taxpayers and their inclination to be compliant, which calls for differential strategies to ensure compliance rather than a one-size-fits-all strategy. This chapter describes actors in the tax arena and interaction dynamics. Interaction is shaped by the power of the authorities and their trustworthiness, which, combined, are the underlying dimensions of the tax climate. As conceptualized in the slippery slope framework and its extension, it is argued that a distinction between coercive and legitimate power, and between reason-based trust and implicit trust, is necessary to understand the interaction dynamics. Subsequently, emotions elicited by the power of the authorities and their trustworthiness are described, followed by speculations about the impact on compliance of anger, fear or feelings of protection and security. Finally, strategies to shift from control to cooperation are summarized.

Type
Chapter
Information
The Cambridge Handbook of Compliance , pp. 799 - 821
Publisher: Cambridge University Press
Print publication year: 2021

Access options

Get access to the full version of this content by using one of the access options below. (Log in options will check for institutional or personal access. Content may require purchase if you do not have access.)

References

Ali, A., and Ahmad, N. (2014). “Trust and Tax Compliance among Malaysian Working Youth.” International Journal of Public Administration 37(7), 389–96. Doi:10.1080/01900692.2013.858353.Google Scholar
Allingham, M. G., and Sandmo, A. (1972). “Income Tax Evasion: A Theoretical Analysis.” Journal of Public Economics 1, 323–38. Doi:10.1016/0047-2727(72)90010-2.CrossRefGoogle Scholar
Alm, J. (2014). “Does an Uncertain Tax System Encourage ‘Aggressive Tax Planning’?” Economic Analysis and Policy 44, 30–8. Doi:10.1016/j.eap.2014.01.004.CrossRefGoogle Scholar
Alm, J., Jackson, B. R., and McKee, M. (2009). “Getting the Word Out: Enforcement Information Dissemination and Compliance Behavior.” Journal of Public Economics 93(3/4), 392–402. Doi:10.1016/j.jpubeco.2008.10.007.CrossRefGoogle Scholar
Alm, J., Kirchler, E., and Muehlbacher, S. (2012). “Combining Psychology and Economics in the Analysis of Compliance: From Enforcement to Cooperation.” Economic Analysis and Policy 42, 133–51.Google Scholar
Alm, J., and Torgler, B. (2011). “Do Ethics Matter? Tax Compliance and Morality.” Journal of Business Ethics 101, 635–51.CrossRefGoogle Scholar
Bachmann, R. (2001). “Trust, Power and Control in Trans-organizational Relations.” Organization Studies 22, 337–65.CrossRefGoogle Scholar
Balliet, D., and van Lange, P. A. M. (2013). “Trust Punishment and Cooperation across 18 Societies: A Meta-analysis.” Perspectives on Psychological Science 8, 363–79. Doi:10.1177/1745691613488533.Google Scholar
Batrancea, L., Nichita, A., Olsen, J., Kogler, C., Kirchler, E., Hoelzl, E., … Zukauskas, S. (2019). “Trust and Power as Determinants of Tax Compliance across 44 Nations.” Journal of Economic Psychology 74, 102191. Doi.org/10.1016/j.joep.2019.102191.CrossRefGoogle Scholar
Becker, G. S. (1968). “Crime and Punishment: An Economic Approach.” Journal of Political Economy 76(2), 169–217.Google Scholar
Beer, S., Kasper, M., Kirchler, E., and Erard, B. (2015). “Audit Impact Study. Taxpayer Advocate Service Annual Report to Congress.” www.taxpayeradvocate.irs.gov/Media/Default/Documents/2015ARC/ARC15_Volume2_3-AuditImpact.pdf.Google Scholar
Beer, S., Kasper, M., Kirchler, E., and Erard, B. (2017). “Do Audits Deter Future Noncompliance? Evidence on Self-Employed Taxpayers.” IRS Research Bulletin, pp. 9–11. www.irs.gov/uac/soi-tax-stats-2016-irs-tpc-research-conference.Google Scholar
Benk, S., Çakmak, A. F., and Budak, T. (2011). “An Investigation of Tax Compliance Intention: A Theory of Planned Behavior Approach.” European Journal of Economics, Finance and Administrative Sciences 28(1), 180–8.Google Scholar
Blackwell, C. (2007). “A Meta-analysis of Tax Compliance Experiments.” International Studies Program Working Paper 07–24. Atlanta: Andrew Young School of Policy Studies, Georgia State University.Google Scholar
Blaufus, K., Bob, J., Otto, P. E., and Wolf, N. (2017). “The Effect of Tax Privacy on Tax Compliance: An Experimental Investigation.” European Accounting Review 26, 561–80.CrossRefGoogle Scholar
Bosco, L., and Mittone, L. (1997). “Tax Evasion and Moral Constraints: Some Experimental Evidence.” Kyklos 50, 297–324.CrossRefGoogle Scholar
Bougie, R., Pieters, R., and Zeelenberg, M. (2003). “Angry Customers Don’t Come Back, They Get Back: The Experience and Behavioral Implications of Anger and Dissatisfaction in Services.” Journal of the Academy of Marketing Science 31, 377–93. Doi: 10.1177/0092070303254412.CrossRefGoogle Scholar
Braithwaite, V. (2003). Taxing Democracy. Aldershot, UK: Ashgate.Google Scholar
Braithwaite, V. (2009). Defiance in Taxation and Governance: Resisting and Dismissing Authority in a Democracy. Cheltenham, UK: Edward Elgar.CrossRefGoogle Scholar
Braithwaite, V., and Ahmed, E. (2005). “A Threat to Tax Morale: The Case of Australian Higher Education Policy.” Journal of Economic Psychology 26, 523–40.CrossRefGoogle Scholar
Castelfranchi, C., and Falcone, R. (2010). Trust Theory: A Socio-cognitive and Computational Model. Chichester, UK: Wiley.Google Scholar
Coricelli, G., Joffily, M., Montmarquette, C., and Villeval, M. C. (2010). “Cheating, Emotions, and Rationality: An Experiment on Tax Evasion.” Experimental Economics 13, 226–47. Doi: 10.1007/s10683-010-9237-5.Google Scholar
Elffers, H. (2000). “But Taxpayers Do Cooperate!” In van Vugt, M., Snyder, M., Tyler, T. R. and Biel, A. (eds.), Cooperation in Modern Society: Promoting the Welfare of Communities, States, and Organizations (pp. 184–94). London: Routledge.Google Scholar
Elffers, H. (2015). “Multiple Interpretations of Rationality in Offender Decision Making.” In Bernasco, W., van Gelder, J.-L. and Elffers, H. (eds.), The Oxford Handbook of Offender Decision Making (pp. 52–66). Oxford: Oxford University Press.Google Scholar
Enachescu, J., and Kirchler, E. (2019). “The Slippery Slope Framework of Tax Behaviour: Reviewed and Revised.” In Goslinga, S., van der Hel-van Dijk, L., Mascini, P. and van Steenbergen, A. (eds.), Tax and Trust. Institutions, Interactions and Instruments (pp. 87–120). The Hague: Eleven.Google Scholar
Enachescu, J., Olsen, J., Kogler, C., Zeelenberg, M., Breugelmans, S. M., and Kirchler, E. (2019). “The Role of Emotions in Tax Compliance Behavior: A Mixed-Methods Approach.” Journal of Economic Psychology 74. Doi.org/10.1016/j.joep.2019.102194.Google Scholar
Erard, B., and Feinstein, J. S. (1994). “The Role of Moral Sentiments and Audits Perceptions in Tax Compliance.” Public Finance 49 Supplement, 70–89.Google Scholar
Erard, B., Kasper, M., Kirchler, E., and Olsen, J. (2019). “What Influence Do IRS Audits Have on Taxpayer Attitudes and Perceptions? Evidence from a National Survey.” TAS Research and Related Studies. https://taxpayeradvocate.irs.gov/Media/Default/Documents/2018-ARC/ARC18_Volume2_04_InfluenceAudits.pdf.Google Scholar
Farrell, H., and Knight, J. (2003). “Trust, Institutions, and Institutional Change: Industrial Districts and the Social Capital Hypothesis.” Politics and Society 31, 537–66.Google Scholar
Feld, L. P., and Frey, B. S. (2007). “Tax Compliance as the Result of a Psychological Tax Contract: The Role of Incentives and Responsive Regulation.” Law and Policy 29, 102–20. Doi: 10.1111/j.1467-9930.2007.00248.x.Google Scholar
Feld, L. P., and Frey, B. S. (2010). “Tax Evasion and the Psychological Tax Contract.” In Alm, J., Martinez-Vazquez, J. and Torgler, B. (eds.), Developing Alternative Frameworks for Explaining Tax Compliance (pp. 74–94). London: Routledge.Google Scholar
Fischer, J. A. V., and Schneider, F. G. (2009). “The Puzzle of Tax Compliance Revisited: Testing the ‘Slippery Slope’ Hypothesis for Trust and Power against Field Data.” Working Paper SGVS. Paris: OECD.Google Scholar
Fochmann, M., Hechtner, F., Kirchler, E., and Mohr, P. N. C. (2019). “When Happy People Make Society Unhappy: How Incidental Emotions Affect Compliance Behavior.” https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3259071.Google Scholar
Frecknall-Hughes, J., and Kirchler, E. (2015). “Towards a General Theory of Tax Practice.” Social and Legal Studies 24(2) 289–312.CrossRefGoogle Scholar
Freiberg, A. (2010). The Tools of Regulation. Leichhardt, Australia: Federation Press.Google Scholar
French, J. R. P., and Raven, B. (1959). “The Bases of Social Power.” In Cartwright, D. (ed.), Studies in Social Power (pp. 150–67). Ann Arbor: University of Michigan Press.Google Scholar
Frey, B. S. (1992). “Tertium Datum: Pricing, Regulating, and Intrinsic Motivation.” Kyklos 45, 161–84.CrossRefGoogle Scholar
Frey, B. S. (1997). “A Constitution for Knaves Crowds Out Civic Virtues.” Economic Journal 107, 1043–53.Google Scholar
Gangl, K., Hofmann, E., and Kirchler, E. (2015). “Tax Authorities’ Interaction with Taxpayers: A Conception of Compliance in Social Dilemmas by Power and Trust.” New Ideas in Psychology 37, 13–23. Doi: 10.1016/j.newideapsych.2014.12.001.Google Scholar
Gangl, K., Muehlbacher, S., de Groot, M., Goslinga, S., Hofmann, E., Kogler, C., Antonides, G., and Kirchler, E. (2013). “‘How Can I Help You?’ Perceived Service Orientation of Tax Authorities and Tax Compliance.” FinanzArchiv: Public Finance Analysis 69(4), 487–510. Doi: 10.1628/001522113X675683.CrossRefGoogle Scholar
Gemmell, N., and Ratto, M. (2012). “Behavioral Responses to Taxpayer Audits: Evidence from Random Taxpayer Inquiries.” National Tax Journal 65(1), 33–58.Google Scholar
Gobena, L. B., and van Dijke, M. (2017). “Fear and Caring: Procedural Justice, Trust, and Collective Identification as Antecedents of Voluntary Tax Compliance.” Journal of Economic Psychology 62, 1–16. Doi: 10.1016/j.joep.2017.05.005.CrossRefGoogle Scholar
Grasmick, H. G., and Bursik, R. J. Jr. (1990). “Conscience, Significant Others, and Rational Choice: Extending the Deterrence Model.” Law and Society Review 24(3), 837–61.Google Scholar
Hauptman, L., Gürarda, Ş. , and Korez-Vide, R. (2015). “Exploring Voluntary Tax Compliance Factors in Slovenia: Implications for Tax Administration and Policymakers.” Lex Localis 13(3), 639–59. Doi: 10.4335/13.3.639-659(2015).Google Scholar
Hofmann, E., Gangl, K., Kirchler, E., and Stark, J. (2014). “Enhancing Tax Compliance through Coercive and Legitimate Power of Tax Authorities by Concurrently Diminishing or Facilitating Trust in Tax Authorities.” Law and Policy 36(3), 290–313. Doi: 10.1111/lapo.12021.Google Scholar
James, S., Hasseldine, J. D., Hite, P. A., and Toumi, M. (2003, December). “Tax Compliance Policy: An International Comparison and New Evidence on Normative Appeals and Auditing.” Paper presented at the ESRC Future Governance Workshop. Vienna, Austria: Institute for Advanced Studies.Google Scholar
Kaplanoglou, G., and Rapanos, V. T. (2015). “Why Do People Evade Taxes? New Experimental Evidence from Greece.” Journal of Behavioral and Experimental Economics 56, 21–32. Doi: 10.1016/j.socec.2015.02.005.Google Scholar
Kaplanoglou, G., Rapanos, V. T., and Daskalakis, N. (2016). “Tax Compliance Behaviour during the Crisis: The Case of Greek SMEs.” European Journal of Law and Economics 42(3), 405–44. Doi: 10.1007/s10657-016-9547-y.CrossRefGoogle Scholar
Kasper, M., Kogler, C., and Kirchler, E. (2015). “Tax Policy and the News: An Empirical Analysis of Taxpayers’ Perceptions of Tax-Related Media Coverage and Its Impact on Tax Compliance.” Journal of Behavioral and Experimental Economics 54, 58–63. Doi: 10.1016/j.socec.2014.11.001.Google Scholar
Kastlunger, B., Lozza, E., Kirchler, E., and Schabmann, A. (2013). “Powerful Authorities and Trusting Citizens: The Slippery Slope Framework and Tax Compliance in Italy.” Journal of Economic Psychology 34, 36–45. Doi: 10.1016/j.joep.2012.11.007.Google Scholar
Kastlunger, B., Kirchler, E., Mittone, L., and Pitters, J. (2009). “Sequences of Audits, Tax Compliance, and Taxpaying Strategies.” Journal of Economic Psychology 30, 405–18.CrossRefGoogle Scholar
Kirchler, E. (2007). The Economic Psychology of Tax Behavior. Cambridge: Cambridge University Press.Google Scholar
Kirchler, E., and Hoelzl, E. (2018). Economic Psychology: An Introduction. Cambridge: Cambridge University Press.Google Scholar
Kirchler, E., Hoelzl, E., and Wahl, I. (2008). “Enforced versus Voluntary Tax Compliance: The ‘Slippery Slope’ Framework.” Journal of Economic Psychology 29, 210–25. Doi: 10.1016/j.joep.2007.05.004.Google Scholar
Kirchler, E., Kogler, C., and Muehlbacher, S. (2014). “Cooperative Tax Compliance: From Deterrence to Deference.” Current Directions in Psychological Science 23(2), 87–92.CrossRefGoogle Scholar
Kogler, C., Batrancea, L., Nichita, A., Pantya, J., Belianin, A., and Kirchler, E. (2013). “Trust and Power as Determinants of Tax Compliance: Testing the Assumptions of the Slippery Slope Framework in Austria, Hungary, Romania and Russia.” Journal of Economic Psychology 34, 169–80. Doi: 10.1016/j.joep.2012.09.010.Google Scholar
Korczynski, M. (2000). “The Political Economy of Trust.” Journal of Management Studies 37, 1–21.Google Scholar
Lederman, L. (2019). “Does Enforcement Reduce Voluntary Tax Compliance?” Brigham Young University Law Review Collections 2018(3), 623–93. https://digitalcommons.law.byu.edu/lawreview/vol2018/iss3/6.Google Scholar
Lemoine, J., and Roland-Lévy, C. (2013). “Are Taxpayers, Who Pay Their Taxes, All Cooperative Citizens?” Citizenship Teaching and Learning 8(2), 195–213. Doi: 10.1386/ctl.8.2.195_1.Google Scholar
Lerner, J. S., and Keltner, D. (2000). “Beyond Valence: Toward a Model of Emotion-Specific Influences on Judgement and Choice.” Cognition and Emotion 14(4), 473–93. Doi: 10.1080/026999300402763.Google Scholar
Lerner, J. S., Li, Y., Valdesolo, P., and Kassam, K. S. (2015). “Emotion and Decision Making.” Annual Review of Psychology 66, 799–823. https://doi.org/10.1146/annurev-psych-010213-115043.Google Scholar
Lewis, J. D., and Weigert, A. (1985). “Trust as a Social Reality.” Social Forces 63(4), 967–85.Google Scholar
Lisi, G. (2012). “Unemployment, Tax Evasion and the Slippery Slope Framework.” International Review of Economics 59, 297–302.Google Scholar
Lisi, G. (2019). “Slippery Slope Framework, Tax Morale and Tax Compliance: A Theoretical Integration and an Empirical Assessment.” Discussion Paper in Economic Behaviour, DPEP 02/19. Cassino, Italy: University of Cassino, Department of Economics and Law.Google Scholar
Loewenstein, G., and Lerner, J. S. (2003). “The Role of Affect in Decision Making.” In Davidson, R. J., Goldsmith, H. H. and Scherer, K. R. (eds.), Handbook of Affective Science (pp. 619–42). Oxford: Oxford University Press.Google Scholar
Lozza, E., and Castiglioni, C. (2018). “Tax Climate in the National Press: A New Tool in Tax Behavior Research.” Journal of Social and Political Psychology 6(2), 401–19.Google Scholar
Lozza, E., Kastlunger, B., Tagliabue, S., and Kirchler, E. (2013). “The Relationship between Political Ideology and Attitudes toward Tax Compliance: The Case of Italian Taxpayers.” Journal of Social and Political Psychology 1(1), 51–73. Doi: 10.5964/jspp.v1i1.108.Google Scholar
Mas’ud, A., Manaf, N. A. A., and Saad, N. (2015). “Testing Assumptions of the ‘Slippery Slope Framework’ Using Cross-Country Data: Evidence from Sub-Saharan Africa.” International Journal of Business and Society 16(3), 408–21.Google Scholar
Mas’ud, A., Manaf, N. A. A., and Saad, N. (2019). “Trust and Power as Predictors of Tax Compliance: Global Evidence.” Economics and Sociology 12(2), 192–204.CrossRefGoogle Scholar
Mayer, R. C., Davis, J. H., and Schoorman, F. D. (1995). “An Integrative Model of Organizational Trust.” Academy of Management Review 20(3), 709–34.Google Scholar
Mendoza, J. P., Wielhouwer, J. L., and Kirchler, E. (2015). “The Backfiring Effect of Auditing on Tax Compliance.” SSRN Electronic Journal. Doi: 10.2139/ssrn.2597479.Google Scholar
Mittone, L., Panebianco, F., and Santoro, A. (2017). “The Bomb-Crater Effect of Tax Audits: Beyond the Misperception of Chance.” Journal of Economic Psychology 61, 225–43.Google Scholar
Mooijman, M., van Dijk, W. W., van Dijk, E., and Ellemers, N. (2016). “On Sanction-Goal Justifications: How and Why Deterrence Justifications Undermine Rule Compliance.” Journal of Personality and Social Psychology 111. Doi: 10.1037/pspi0000084.Google Scholar
Muehlbacher, S., and Kirchler, E. (2010). “Tax Compliance by Trust and Power of Authorities.” International Economic Journal 24(4), 607–10. Doi: 10.1080/10168737.2010.526005.Google Scholar
Muehlbacher, S., Kirchler, E., and Schwarzenberger, H. (2011). “Voluntary versus Enforced Tax Compliance: Empirical Evidence for the ‘Slippery Slope’ Framework.” European Journal of Law and Economics 32(1), 89–97. Doi: 10.1007/s10657-011-9236-9.Google Scholar
Mulder, L. B., Verboon, P., and de Cremer, D. (2009). “Sanctions and Moral Judgments: The Moderating Effect of Sanction Severity and Trust in Authorities.” European Journal of Social Psychology 39, 255–69.Google Scholar
Mulder, L. B., van Dijk, E., de Cremer, D., and Wilke, H. A. M. (2006). “Undermining Trust and Cooperation: The Paradox of Sanctioning Systems in Social Dilemmas.” Journal of Experimental Social Psychology 42, 147–62.CrossRefGoogle Scholar
Murphy, K., and Tyler, T. R. (2008). “Procedural Justice and Compliance Behaviour: The Mediating Role of Emotions.” European Journal of Social Psychology 38, 652–68. Doi: 10.1002/ejsp.Google Scholar
Niesiobędzka, M. (2014). “Relations between Procedural Fairness, Tax Morale, Institutional Trust and Tax Evasion.” Journal of Social Research and Policy 5(1), 1–12.Google Scholar
Nooteboom, B. (2002). Trust: Forms, Foundations, Functions, Failures and Figures. Cheltenham, UK: Edward Elgar.Google Scholar
OECD. (2008). “Study into the Role of Tax Intermediaries.” www.oecd.org/tax/administration/39882938.pdf.Google Scholar
OECD. (2013). “Co-operative Compliance: A Framework: From Enhanced Relationship to Co-operative Compliance.” http://dx.doi.org/10.1787/9789264200852-en.Google Scholar
Oishi, S., Schimmack, U., and Diener, E. (2012). “Progressive Taxation and the Subjective Well-Being of Nations.” Psychological Science 23, 86–92.CrossRefGoogle ScholarPubMed
Olsen, J., Kasper, M., Enachescu, J., Benk, S., Budak, T., and Kirchler, E. (2018). “Emotions and Tax Compliance among Small Business Owners: An Experimental Survey.” International Review of Law and Economics 56(May), 42–52. Doi: 10.1016/j.irle.2018.05.004.Google Scholar
Olson, N. E. (2015). “Procedural Justice for All: A Taxpayer Rights Analysis of IRS Earned Income Credit Compliance Strategy.” Advances in Taxation 22, 1–35.Google Scholar
Onu, D., and Oats, L. (2018). “Tax Talks: An Exploration of Online Discussions among Taxpayers.” Journal of Business Ethics 149, 931–44.Google Scholar
Orviska, M., and Hudson, J. (2002). “Tax Evasion, Civic Duty and the Law Abiding Citizen.” European Journal of Political Economy 19, 83–102.Google Scholar
Prinz, A., Muehlbacher, S., and Kirchler, E. (2014). “The Slippery Slope Framework on Tax Compliance: An Attempt to Formalization.” Journal of Economic Psychology 40, 20–34. Doi: 10.1016/j.joep.2013.04.004.Google Scholar
Pukelienė, V., and Kažemekaitytė, A. (2016). “Tax Behaviour: Assessment of Tax Compliance in European Union Countries.” Ekonomika 95(2), 30–56. Doi: 10.15388/Ekon.2016.2.10123.Google Scholar
Rand, D. G., Greene, J. D., and Nowak, M. A. (2012). “Spontaneous Giving and Calculated Greed.” Nature 489, 427–30.Google Scholar
Raven, B. H. (1965). “Social Influence and Power.” In Steiner, I. D. and Fishbein, M. (eds.). Current Studies in Social Psychology (pp. 371–82). New York: Holt, Rinehart, Winston.Google Scholar
Ruiu, G., and Lisi, G. (2011). “Tax Morale, Slippery-Slope Framework and Tax Compliance: A Cross-Section Analysis.” Dipartimento di Scienze Economiche. http://core.kmi.open.ac.uk/download/pdf/6279366.pdf.Google Scholar
Scherer, K. R. (2005). “What Are Emotions? And How Can They Be Measured?” Social Science Information 44, 695–729. Doi: 10.1177/0539018405058216.Google Scholar
Siglé, M. A. (2019). The Effects of Cooperative Compliance Programs. Thesis, Nyenrode Business University, NL.Google Scholar
Sloterdijk, P. (2010). Die nehmende Hand und die gebende Seite [The Hand that Takes and the Side that Gives]. Berlin: Suhrkamp.Google Scholar
Srinivasan, T. N. (1973). “Tax Evasion: A Model.” Journal of Public Economics 2, 339–46. Doi: 10.1016/0047-2727(73)90024-8.Google Scholar
Stevens, L. G. M., Pheijffer, M., van den Broek, J. G. A., Keijzer, T. J., and van der Hel-van Dijk, E. C. J. M. (2012). “Tax Supervision – Made to Measure.” https://download.belastingdienst.nl/belastingdienst/docs/tax_supervision_made_to_measure_tz0151z1fdeng.pdf.Google Scholar
Tsikas, S. A. (2017). “Enforce Tax Compliance, but Cautiously: The Role of Trust in Authorities and Power of Authorities.” Hannover Economic Papers No. 589. http://diskussionspapiere.wiwi.uni-hannover.de/pdf_bib/dp-589.pdf.Google Scholar
Tyler, T. R. (1997). “The Psychology of Legitimacy: A Relational Perspective on Voluntary Deference to Authorities.” Personality and Social Psychology Review 1(October), 323–45. Doi: 10.1207/s15327957pspr0104.Google Scholar
Tyler, T. R. (2003). “Trust within Organisations.” Personnel Review 32, 556–68.Google Scholar
Wahl, I., Kastlunger, B., and Kirchler, E. (2010). “Trust in Authorities and Power to Enforce Tax Compliance: An Empirical Analysis of the ‘Slippery Slope Framework’.” Law and Policy 32, 383–406. Doi: 10.1111/j.1467-9930.2010.00327.Google Scholar
Wang, L., and Murnighan, J. K. (2017). “The Dynamics of Punishment and Trust.” Journal of Applied Psychology 102(10), 1385–402.Google Scholar
Webley, P., Robben, H. S. J., Elffers, H., and Hessing, D. J. (1991). Tax Evasion: An Experimental Approach. Cambridge: Cambridge University Press.Google Scholar
Wilks, D. C., and Pacheco, L. (2014). “Tax Compliance, Corruption and Deterrence: An Application of the Slippery Model.” In Teixeira, A. (ed.), Interdisciplinary Insights on Fraud (pp. 87–104). Newcastle upon Tyne: Cambridge Scholars Publishing.Google Scholar
Wurth, E., and Braithwaite, V. (2018). “Tax Practitioners and Tax Avoidance.” In Hashimzade, N. and Epifantseva, Y. (eds.), The Routledge Companion to Tax Avoidance Research (pp. 320–39). London: Routledge.Google Scholar

Save book to Kindle

To save this book to your Kindle, first ensure [email protected] is added to your Approved Personal Document E-mail List under your Personal Document Settings on the Manage Your Content and Devices page of your Amazon account. Then enter the ‘name’ part of your Kindle email address below. Find out more about saving to your Kindle.

Note you can select to save to either the @free.kindle.com or @kindle.com variations. ‘@free.kindle.com’ emails are free but can only be saved to your device when it is connected to wi-fi. ‘@kindle.com’ emails can be delivered even when you are not connected to wi-fi, but note that service fees apply.

Find out more about the Kindle Personal Document Service.

Available formats
×

Save book to Dropbox

To save content items to your account, please confirm that you agree to abide by our usage policies. If this is the first time you use this feature, you will be asked to authorise Cambridge Core to connect with your account. Find out more about saving content to Dropbox.

Available formats
×

Save book to Google Drive

To save content items to your account, please confirm that you agree to abide by our usage policies. If this is the first time you use this feature, you will be asked to authorise Cambridge Core to connect with your account. Find out more about saving content to Google Drive.

Available formats
×