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 experiments have been gaining momentum in recent years, although this literature
dates back several decades. With new developments in methods and data availability, tax …

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 present study aimed to adopt the extended theory of planned behavior (TPB) to
determine the intentions of owner-managers in SMEs towards engaging in sales tax …

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

In this paper, I assess what we have learned about tax evasion since Michael Allingham and
Agnar Sandmo launched the modern analysis of tax evasion in 1972. I focus on three …

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 …

Governments increasingly use nudges to improve tax collection. We synthesise the growing
literature on nudging experiments using meta-analytical methods. We find that, relative to …

To advance understanding of the entrepreneurship process in developing economies, this
article evaluates whether registered enterprises that initially avoid the cost of registration …

Scholars have repeatedly expressed concern about the consequences low levels of political
trust might have for the stability of democratic political systems. Empirical support and the …