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Cross-cultural differences in response to different tax rates: experimental evidence with samples from Argentina and Spain
The aim of this study was to analyze the role of different socioeconomic backgrounds in tax compliance behavior at different tax rates. Additionally, we examine the effect of the source of income (whether if it is earned ...
Fiscal behavior according to the slippery slope framework in samples from Argentina and Spain
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 ...