Fiscal behavior according to the slippery slope framework in samples from Argentina and Spain

Registro completo

Título

Fiscal behavior according to the slippery slope framework in samples from Argentina and Spain

Autor(es)

Reyna, Cecilia; Mola, Débora; Tanos Robein, Lucas; Saavedra, Bianca

Afiliación(es) del/de los autor(es)

Reyna, Cecilia. Universidad Nacional de Córdoba. Facultad de Psicología; Argentina.
Reyna, Cecilia. Consejo Nacional de Investigaciones Científicas y Técnicas. Instituto de Investigaciones Psicológicas; Argentina.
Mola, Débora. Universidad Nacional de Córdoba. Facultad de Psicología; Argentina.
Mola, Débora. Consejo Nacional de Investigaciones Científicas y Técnicas. Instituto de Investigaciones Psicológicas; Argentina.
Tanos Robein, Lucas. Universidad Nacional de Córdoba. Facultad de Psicología; Argentina
Saavedra, Bianca. Universidad Nacional de Córdoba. Facultad de Psicología; Argentina

Resumen

Typical mechanisms to reduce tax evasion are often based on rational models. Empirical evidence against these models led to the development of an integrative conceptual framework: Slippery Slope Framework (SSF). SSF postulates that tax compliance depends on trust in authorities and perceived power. In this context, we conducted two experiments. In both studies we used a 2 (trust: high vs low) x 2 (power: high vs low) between-subjects design. In the first experiment we tested the effect of experimental manipulation on tax behavior on students from different socio-economic contexts (Argentina and Spain), without observing statistically significant effects. In the second one, we conducted a replication by Kogler et al. (2013) with students from Argentina, measuring the intention to pay taxes. The results provided evidence in favor of SSF. We discuss the results of each study and we emphasize the importance of carrying out experiments with tax behavior as a dependent variable and of testing SSF hypotheses in different contexts.

Año de publicación

2019

Idioma

inglés

Formato (Tipo MIME)

application/zip

Clasificación temática de acuerdo a la FORD

Geografía social y económica

Materia

Comportamiento fiscal; Transcultural; Confianza;

Cobertura geo-temporal

ARG
SPA

Condiciones de uso

Disponible en acceso abierto

Repositorio digital

Repositorio Digital Universitario (UNC) - Universidad Nacional de Córdoba

Conjunto de datos relacionado

https:/doi/10.17605/OSF.IO/8CMVG