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 … effects on indicated trust, perceived power of tax authorities, and intended tax compliance. Moreover, we observe a strong … trustworthiness and power of tax authorities in Austria and assess intended compliance. The experimental treatment shows significant …