Slippery slope framework, tax morale and tax compliance: a theoretical integration and an empirical assessment

Gaetano Lisi

No 219, Discussion Papers in Economic Behaviour from University of Valencia, ERI-CES

Abstract: Many empirical works confirmed the capacity of the "slippery slope" framework and tax morale in explaining tax compliance. So far, however, very few studies tried to fully integrate these two main behavioral approaches to understanding tax compliance. Indeed, a theoretical underpinning is still missing. In this paper, therefore, we first introduce tax morale and the “slippery slope” framework into an economic model of taxpayer’s behavior and then we test it empirically. We find that for increasing overall tax compliance, voluntary tax compliance (trust and tax morale) is more effective than enforced tax compliance. Eventually, from a policy point of view, we suggest a strategy based on rewards for honest taxpayers.

Keywords: tax compliance; tax evasion; voluntary tax compliance; tax morale; enforced tax compliance (search for similar items in EconPapers)
JEL-codes: D22 H26 H3 K42 (search for similar items in EconPapers)
Date: 2019-07
New Economics Papers: this item is included in nep-iue, nep-law, nep-pbe and nep-pub
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (2)

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Persistent link: https://EconPapers.repec.org/RePEc:dbe:wpaper:0219

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