In this paper, I review and assess what we have learned about what motivates individuals to
pay–or to not pay–their legally due tax liabilities. I focus on three specific questions. First …

Tax compliance by the wealthy is relevant not only because their contributions are essential
to maintain public budgets and social equality, but because their (non) compliance behavior …

The slippery slope framework of tax compliance emphasizes the importance of trust in
authorities as a substantial determinant of tax compliance alongside traditional enforcement …

The slippery slope framework explains tax compliance along two main dimensions, trust in
authorities and power of authorities, which influence taxpayers' compliance attitudes …

Despite tax being a fundamental method to redistribute wealth and achieve a sustainable
economic and social system, tax agencies and institutions in most countries are struggling …

Tax compliance represents a social dilemma in which the short-term self-interest to minimize
tax payments is at odds with the collective long-term interest to provide sufficient tax funds …

The slippery slope framework of tax compliance integrates different determinants of tax
compliance and assigns them to one of two major dimensions. Accordingly, tax compliance …

Tax payments are enhanced by taxpayers' trust in authorities or by authorities' power
leading to voluntary or enforced tax compliance, respectively. A laboratory experiment and …

The Slippery Slope Framework of tax compliance postulates that citizens' compliance
depends on the power of the authorities to enforce compliance and/or trust in the authorities …

Two studies, using both qualitative and quantitative methods, showed that tax decisions
elicit different emotions, which have an impact on compliance. Study 1 used focus groups …