caa a22 4500 445829567 CHVBK 20180317145309.0 cr unu---uuuuu 170323e20110801xx s 000 0 eng 10.1007/s10657-011-9236-9 doi (NATIONALLICENCE)springer-10.1007/s10657-011-9236-9 Voluntary versus enforced tax compliance: empirical evidence for the "slippery slope” framework [Elektronische Daten] [Stephan Muehlbacher, Erich Kirchler, Herbert Schwarzenberger] The "slippery slope” framework is an alternative approach for research in tax compliance that suggests two key variables to obtain taxpayers' compliance: trust and power. Furthermore, two forms of compliance are distinguished. It is hypothesized that voluntary compliance depends primarily on trust in authorities, whereas enforced compliance is a function of the power attributed to authorities. Using a large data set (N=3,071) on taxpayers from Austria, the United Kingdom, and the Czech Republic, these hypotheses could be confirmed. Furthermore, whereas voluntary compliance seems to be positively related to age and education, enforced compliance is negatively related to education. Springer Science+Business Media, LLC, 2011 Taxation nationallicence Tax compliance nationallicence Power nationallicence Trust nationallicence Age nationallicence Education nationallicence Muehlbacher Stephan Faculty of Psychology, University of Vienna, Universitaetsstrasse 7, 1010, Vienna, Wien, Austria aut Kirchler Erich Faculty of Psychology, University of Vienna, Universitaetsstrasse 7, 1010, Vienna, Wien, Austria aut Schwarzenberger Herbert Faculty of Psychology, University of Vienna, Universitaetsstrasse 7, 1010, Vienna, Wien, Austria aut European Journal of Law and Economics Springer US; http://www.springer-ny.com 32/1(2011-08-01), 89-97 0929-1261 32:1<89 2011 32 10657 https://doi.org/10.1007/s10657-011-9236-9 text/html Onlinezugriff via DOI 1 research-article jats NATIONALLICENCE 856 40 https://doi.org/10.1007/s10657-011-9236-9 text/html Onlinezugriff via DOI NATIONALLICENCE 700 1- Muehlbacher Stephan Faculty of Psychology, University of Vienna, Universitaetsstrasse 7, 1010, Vienna, Wien, Austria aut NATIONALLICENCE 700 1- Kirchler Erich Faculty of Psychology, University of Vienna, Universitaetsstrasse 7, 1010, Vienna, Wien, Austria aut NATIONALLICENCE 700 1- Schwarzenberger Herbert Faculty of Psychology, University of Vienna, Universitaetsstrasse 7, 1010, Vienna, Wien, Austria aut NATIONALLICENCE 773 0- European Journal of Law and Economics Springer US; http://www.springer-ny.com 32/1(2011-08-01), 89-97 0929-1261 32:1<89 2011 32 10657 Metadata rights reserved Springer special CC-BY-NC licence nationallicence BK010053 XK010053 XK010000 NATIONALLICENCE NATIONALLICENCE NL-springer