Kirchler, Hoelzl, and Wahl (2008) presented with the so-called ‘slippery slope’ framework a new approach to understand tax compliance. The slippery slope approach supposes two routes to tax compliance: deterrence of tax evasion by audits and fines on the one hand, and building a trusting...

Since the 1950s (Schmölders, 1959) it is well known that behavioral aspects have an influence on tax evasion or tax compliance. In particular, interactions among the various entities involved in the taxation process (e.g. taxpayers, law makers, tax practitioners, tax authorities, etc.), and the...

This paper presents a formalization and modification of Martin Seligman’s concept of full life, employing basic microeconomics. A class of Stone–Geary utility functions is proposed as an analytical tool for scrutinizing individual decision making with respect to a pleasant, engaged and...