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 … of compliance. The framework serves as a guideline for tax research and tax policy. …