Enforced versus voluntary tax compliance: The "slippery slope" framework

By E. Kirchler, E. Hoelzl, Ingrid Wahl. 2008

1,452 citations recorded by the source corpus.

Subfields: Economics and Econometrics, Safety Research, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/71bb37ee1670055223d3007dea90fc4025d3f89d

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Citations in the corpus

Sequences of audits, tax compliance, and taxpaying strategies (2009, neutral): “This is especially true if the interaction climate is characterized by mutual trust between taxpayers and authorities (Kirchler, 2007; Kirchler et al., 2008).”
The dangers of distrustful complacency: Low concern and low political trust combine to undermine compliance with governmental restrictions in the emerging Covid-19 pandemic (2020, background): “Since people who feel more lenient towards law-breaking behaviour are more likely to engage in such behaviour (e.g., Kirchler et al., 2008), low political trust is likely to be associated with lower compliance with laws (see also Tyler, 2001, 2006).”
Powerful authorities and trusting citizens: The Slippery Slope Framework and tax compliance in Italy (2013, background): “Kirchler (2007) and Kirchler, Hoelzl, and Wahl (2008) proposed a theoretical concept which integrates the economic assumptions of tax compliance as well as the psychological and sociological determinants.”
From the Lab to the Field: A Review of Tax Experiments (2016, background): “…has a positive or backfiring effect also depends on the broader nature of interaction between taxpayers and revenue authorities, which can range from an antagonistic climate characterised by ‘cops and robbers’ attitudes to a more service-oriented synergistic relation (Kirchler et al., 2008).”
Measuring, explaining, and controlling tax evasion: lessons from theory, experiments, and field studies (2012, background): “For example, Kirchler, Hoelzl, and Wahl (2008) explore the interaction between enforcement effort ( " power " ) and facilitation ( " trust " ) on the part of the tax authority via a " slippery slope " framework.”
Taxpayer Information Assistance Services and Tax Compliance Behavior (2010, background): “Picciotto (2007) discusses a taxonomy of behaviors that is particularly relevant to our investigation; see also Kirchler, Hoelzl, and Wahl (2008).”
Factors Influencing SME Tax Compliance: Evidence from Indonesia (2019, background): “Threatening taxpayers in a field experiment (Slemrod, Blumenthal, & Christian, 2001) with a “close examination” of their upcoming returns increased tax compliance only for low- and middleincome taxpayers but decreased it for high-income taxpayers (Kirchler et al., 2008).”