Tax compliance by trust and power of authorities

International Economic Journal

Volumn 24, Issue 4, 2010, Pages 607-610

  Muehlbacher, Stephan ^a   Kirchler, Erich ^a  

^a UNIVERSITY OF VIENNA   (Austria)

Author keywords

Power; Tax compliance; Trust

Indexed keywords

EID: 78650278026     PISSN: 10168737     EISSN: 1743517X     Source Type: Journal    
DOI: 10.1080/10168737.2010.526005     Document Type: Article

References (10)

1. Allingham, M.G. & Sandmo, A. (1972) Income tax evasion: a theoretical analysis, Journal of Public Economics, 1(3-4), pp. 323-338.
2. Braithwaite, V. (2003) A new approach to tax compliance, in: V. Braithwaite (Ed.) Taxing Democracy, pp. 1-11 (Hampshire, UK: Ashgate).
3. Feld, L.P. & Frey, B.S. (2002) Trust breeds trust: how taxpayers are treated, Economics of Governance, 3, pp. 87-99.
4. Kirchler, E. (2007) The Economic Psychology of Tax Behaviour (Cambridge, UK: Cambridge University Press).
5. Kirchler, E. & Muehlbacher, S. (2010) Empirical evidence for the slippery slope framework. Manuscript in preparation.
6. Kirchler, E., Hoelzl, E. & Wahl, I. (2008a) Enforced versus voluntary tax compliance: the 'slippery slope' framework, Journal of Economic Psychology, 29(2), pp. 210-225.
7. Kirchler, E., Muehlbacher, S., Kastlunger, B. & Wahl, I. (2008b). Why pay taxes? A review of tax compliance decisions, in: J.M.-V. B.T.J. Alm (Ed.) Developing Alternative Frameworks for Explaining Tax Compliance (Abingdon, Oxon: Routledge).
8. Prinz, A., Muehlbacher, S. & Kirchler, E. (2010) The slippery slope framework: an attempt to formalization. Manuscript submitted for publication.
9. Veit, O. (1927) Grundlagen der Steuermoral. Eine finanzpsychologische Studie, Zeitschrift für die gesamte Staatswissenschaft, 83, pp. 317-344.
10. Wenzel, M. (2002) The impact of outcome orientation and justice concerns on tax compliance: the role of taxpayers' identity. Journal of Applied Psychology, 87(4), pp. 629-645.