Kasper, Matthias; Kogler, Christoph; Kirchler, Erich - In: Journal of Behavioral and Experimental Economics … 54 (2015) C, pp. 58-63
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...