Using a survey-based experiment, this paper examines how tax authorities’ attributes of trust and power, when featured … effects on indicated trust, perceived power of tax authorities, and intended tax compliance. Moreover, we observe a strong … positive effect of participants’ education on indicated trust. …

one of two major dimensions. Accordingly, tax compliance depends on the factors perceived trust in the authorities and … perceived power of the authorities, but trust on the one hand fosters voluntary compliance whereas power on the other hand leads … with different scenarios of trust and power. As predicted, the highest level of intended tax compliance and the lowest …

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, however, that the interplay of trust and power is crucial for both forms …

six trust items. The study was conducted in March 2010 in Austria, which was moderately affected by the crisis. The …

probabilities may be an effective tax policy. In a climate where taxpayers trust the authorities of their state, however, other …

by allowing participants to condition their choices in an asymmetric prisoner's dilemma and a trust game (i) on their …