Tax Morale, Slippery-Slope Framework and Tax Compliance: A Cross-section Analysis

Gabriele Ruiu and Gaetano Lisi ()

No 2011-05, Working Papers from Universita' di Cassino, Dipartimento di Scienze Economiche

Abstract: Following two important strands of tax compliance literature, this empirical paper develops a cross-section analysis in order to test both the role of tax morale on tax compliance decisions and the main predictions of the slippery slope framework. Using data from the World Value Surveys (WWS), we find empirical support for the slippery slope framework, since trust in and power of tax authorities are negatively and significantly related to a proxy for tax non-compliance behavior given by the size of the hidden economy. In particular, trust in tax authorities exerts a larger effect on shadow economy than the power of tax authorities. Instead, the relation between tax morale and our proxy for tax evasion is not statistically significant.

JEL-codes: A13 H26 K42 C31 (search for similar items in EconPapers)
New Economics Papers: this item is included in nep-acc and nep-iue
Date: 2011-07-18
References: View references in EconPapers View complete reference list from CitEc
Citations Track citations by RSS feed

Downloads: (external link)
http://dipse.unicas.it/files/wp201105.pdf Full text (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: http://EconPapers.repec.org/RePEc:css:wpaper:2011-05

Access Statistics for this paper

More papers in Working Papers from Universita' di Cassino, Dipartimento di Scienze Economiche
Address: Dipartimento di Scienze Economiche Via S. Angelo Loc. Folcara 03043 Cassino (FR) - Italy
Contact information at EDIRC.
Series data maintained by Gennaro Zezza ().