Fiscal behavior according to the slippery slope framework in samples from Argentina and Spain

Typical mechanisms to reduce tax evasion are often based on rational models. Empirical evidence against these models led to the development of an integrative conceptual framework: Slippery Slope Framework (SSF). SSF postulates that tax compliance depends on trust in authorities and perceived power....

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Detalles Bibliográficos
Autores principales: Reyna, Cecilia, Mola, Débora, Tanos Robein, Lucas, Saavedra, Bianca
Formato: dataSet
Lenguaje:Inglés
Publicado: 2021
Materias:
Comportamiento fiscal
Transcultural
Confianza
https://purl.org/becyt/ford/5.7
Acceso en línea:http://hdl.handle.net/11086/19836
Aporte de:
Repositorio Digital Universitario (UNC) de Universidad Nacional de Córdoba
id I10-R14111086-19836
record_format dspace
institution Universidad Nacional de Córdoba
institution_str I-10
repository_str R-141
collection Repositorio Digital Universitario (UNC)
language Inglés
topic Comportamiento fiscal
Transcultural
Confianza
https://purl.org/becyt/ford/5.7
spellingShingle Comportamiento fiscal
Transcultural
Confianza
https://purl.org/becyt/ford/5.7
Reyna, Cecilia
Mola, Débora
Tanos Robein, Lucas
Saavedra, Bianca
Fiscal behavior according to the slippery slope framework in samples from Argentina and Spain
topic_facet Comportamiento fiscal
Transcultural
Confianza
https://purl.org/becyt/ford/5.7
description Typical mechanisms to reduce tax evasion are often based on rational models. Empirical evidence against these models led to the development of an integrative conceptual framework: Slippery Slope Framework (SSF). SSF postulates that tax compliance depends on trust in authorities and perceived power. In this context, we conducted two experiments. In both studies we used a 2 (trust: high vs low) x 2 (power: high vs low) between-subjects design. In the first experiment we tested the effect of experimental manipulation on tax behavior on students from different socio-economic contexts (Argentina and Spain), without observing statistically significant effects. In the second one, we conducted a replication by Kogler et al. (2013) with students from Argentina, measuring the intention to pay taxes. The results provided evidence in favor of SSF. We discuss the results of each study and we emphasize the importance of carrying out experiments with tax behavior as a dependent variable and of testing SSF hypotheses in different contexts.
format dataSet
author Reyna, Cecilia
Mola, Débora
Tanos Robein, Lucas
Saavedra, Bianca
author_facet Reyna, Cecilia
Mola, Débora
Tanos Robein, Lucas
Saavedra, Bianca
author_sort Reyna, Cecilia
title Fiscal behavior according to the slippery slope framework in samples from Argentina and Spain
title_short Fiscal behavior according to the slippery slope framework in samples from Argentina and Spain
title_full Fiscal behavior according to the slippery slope framework in samples from Argentina and Spain
title_fullStr Fiscal behavior according to the slippery slope framework in samples from Argentina and Spain
title_full_unstemmed Fiscal behavior according to the slippery slope framework in samples from Argentina and Spain
title_sort fiscal behavior according to the slippery slope framework in samples from argentina and spain
publishDate 2021
url http://hdl.handle.net/11086/19836
work_keys_str_mv AT reynacecilia fiscalbehavioraccordingtotheslipperyslopeframeworkinsamplesfromargentinaandspain
AT moladebora fiscalbehavioraccordingtotheslipperyslopeframeworkinsamplesfromargentinaandspain
AT tanosrobeinlucas fiscalbehavioraccordingtotheslipperyslopeframeworkinsamplesfromargentinaandspain
AT saavedrabianca fiscalbehavioraccordingtotheslipperyslopeframeworkinsamplesfromargentinaandspain
bdutipo_str Repositorios
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