Abstract
Using a survey-based experiment, this paper examines how tax authorities' attributes of trust and power, when featured in the media, impact intended tax compliance. We apply excerpts from newspaper coverage on tax issues to manipulate the trustworthiness and power of tax authorities in Austria and assess intended compliance. The experimental treatment shows significant effects on indicated trust, perceived power of tax authorities, and intended tax compliance. Moreover, we observe a strong positive effect of participants' education on indicated trust. (C) 2014 Elsevier Inc. All rights reserved.
| Original language | English |
|---|---|
| Pages (from-to) | 58-63 |
| Number of pages | 6 |
| Journal | Journal of Behavioral and Experimental Economics |
| Volume | 54 |
| DOIs | |
| Publication status | Published - Feb 2015 |
| Externally published | Yes |
UN SDGs
This output contributes to the following UN Sustainable Development Goals (SDGs)
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SDG 17 Partnerships for the Goals
Keywords
- Tax compliance
- Trust
- Power
- Slippery slope framework
- Tax policy
- Media coverage
- SLIPPERY SLOPE FRAMEWORK
- NEWSPAPERS
- BEHAVIOR
- EVASION
- TRUST
- POWER
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