Muehlbacher, Stephan; Kirchler, Erich - In: International Economic Journal 24 (2010) 4, pp. 607-610
The following is a summary of Kirchler et al.'s (2008a) framework for tax compliance. The 'slippery slope' framework distinguishes two forms of compliance. Whereas voluntary compliance is driven by trust in tax authorities, enforced compliance depends on the power of authorities. It is assumed,...