Trust in Authorities and Power to Enforce Tax Compliance: An Empirical Analysis of the 'Slippery Slope Framework'

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WHAT MOTIVATES TAX COMPLIANCE? (2018, neutral): “…look for traces of evasion behaviour that are left in various indicators (e.g., currency, electricity consumption, labor force participation) that can be measured, 22 See Kirchler and Wahl (2010) for a critical review of survey approaches, along with suggestions for improvements in survey methods.”
Combining Psychology and Economics in the Analysis of Compliance: From Enforcement to Cooperation (2012, background): “Wahl, Kastlunger, and Kirchler (2010) tested empirically whether tax payments are high in cases of trustworthy authorities, as well as in cases of draconian deterrence and fines.”
Trust and power as determinants of tax compliance across 44 nations (2019, methodology): “; α = .84) was assessed with a five-item scale introduced in the literature by a tax compliance inventory termed TAX-I(Kirchler& Wahl, 2010).”
Powerful authorities and trusting citizens: The Slippery Slope Framework and tax compliance in Italy (2013, methodology): “A first empirical test by Wahl et al. (2010) adopted an experimental approach using the scenario technique.”