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

Autores
Reyna, Cecilia; Mola, Débora; Tanos Robein, Lucas; Saavedra, Bianca
Año de publicación
2019
Idioma
inglés
Tipo de recurso
conjunto de datos
Estado
versión publicada
Descripción
Fil: Reyna, Cecilia. Universidad Nacional de Córdoba. Facultad de Psicología; Argentina.
Fil: Reyna, Cecilia. Consejo Nacional de Investigaciones Científicas y Técnicas. Instituto de Investigaciones Psicológicas; Argentina.
Fil: Mola, Débora. Universidad Nacional de Córdoba. Facultad de Psicología; Argentina.
Fil: Mola, Débora. Consejo Nacional de Investigaciones Científicas y Técnicas. Instituto de Investigaciones Psicológicas; Argentina.
Fil: Tanos Robein, Lucas. Universidad Nacional de Córdoba. Facultad de Psicología; Argentina
Fil: Saavedra, Bianca. Universidad Nacional de Córdoba. Facultad de Psicología; Argentina
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.
Fil: Reyna, Cecilia. Universidad Nacional de Córdoba. Facultad de Psicología; Argentina.
Fil: Reyna, Cecilia. Consejo Nacional de Investigaciones Científicas y Técnicas. Instituto de Investigaciones Psicológicas; Argentina.
Fil: Mola, Débora. Universidad Nacional de Córdoba. Facultad de Psicología; Argentina.
Fil: Mola, Débora. Consejo Nacional de Investigaciones Científicas y Técnicas. Instituto de Investigaciones Psicológicas; Argentina.
Fil: Tanos Robein, Lucas. Universidad Nacional de Córdoba. Facultad de Psicología; Argentina
Fil: Saavedra, Bianca. Universidad Nacional de Córdoba. Facultad de Psicología; Argentina
Materia
Comportamiento fiscal
Transcultural
Confianza
Nivel de accesibilidad
acceso abierto
Condiciones de uso
Repositorio
Repositorio Digital Universitario (UNC)
Institución
Universidad Nacional de Córdoba
OAI Identificador
oai:rdu.unc.edu.ar:11086/19836
Acceder
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oai_identifier_str oai:rdu.unc.edu.ar:11086/19836
network_acronym_str RDUUNC
repository_id_str 2572
network_name_str Repositorio Digital Universitario (UNC)
spelling Fiscal behavior according to the slippery slope framework in samples from Argentina and SpainReyna, CeciliaMola, DéboraTanos Robein, LucasSaavedra, BiancaComportamiento fiscalTransculturalConfianzahttps://purl.org/becyt/ford/5.7Fil: Reyna, Cecilia. Universidad Nacional de Córdoba. Facultad de Psicología; Argentina.Fil: Reyna, Cecilia. Consejo Nacional de Investigaciones Científicas y Técnicas. Instituto de Investigaciones Psicológicas; Argentina.Fil: Mola, Débora. Universidad Nacional de Córdoba. Facultad de Psicología; Argentina.Fil: Mola, Débora. Consejo Nacional de Investigaciones Científicas y Técnicas. Instituto de Investigaciones Psicológicas; Argentina.Fil: Tanos Robein, Lucas. Universidad Nacional de Córdoba. Facultad de Psicología; ArgentinaFil: Saavedra, Bianca. Universidad Nacional de Córdoba. Facultad de Psicología; ArgentinaTypical 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.Fil: Reyna, Cecilia. Universidad Nacional de Córdoba. Facultad de Psicología; Argentina.Fil: Reyna, Cecilia. Consejo Nacional de Investigaciones Científicas y Técnicas. Instituto de Investigaciones Psicológicas; Argentina.Fil: Mola, Débora. Universidad Nacional de Córdoba. Facultad de Psicología; Argentina.Fil: Mola, Débora. Consejo Nacional de Investigaciones Científicas y Técnicas. Instituto de Investigaciones Psicológicas; Argentina.Fil: Tanos Robein, Lucas. Universidad Nacional de Córdoba. Facultad de Psicología; ArgentinaFil: Saavedra, Bianca. Universidad Nacional de Córdoba. Facultad de Psicología; Argentina2019-04-17info:eu-repo/semantics/dataSetinfo:eu-repo/semantics/publishedVersionhttp://purl.org/coar/resource_type/c_ddb1info:ar-repo/semantics/conjuntoDeDatosapplication/zipReyna, C., Mola, D., Tanos, L., & Saavedra, B. (2020, September 26). Fiscal behavior according to the slippery slope framework in samples from Argentina and Spain. https://doi.org/10.17605/OSF.IO/8CMVGhttp://hdl.handle.net/11086/19836enginfo:eu-repo/semantics/dataset/https:/doi/10.17605/OSF.IO/8CMVGARGSPAinfo:eu-repo/semantics/openAccessreponame:Repositorio Digital Universitario (UNC)instname:Universidad Nacional de Córdobainstacron:UNC2025-09-29T13:41:12Zoai:rdu.unc.edu.ar:11086/19836Institucionalhttps://rdu.unc.edu.ar/Universidad públicaNo correspondehttp://rdu.unc.edu.ar/oai/snrdoca.unc@gmail.comArgentinaNo correspondeNo correspondeNo correspondeopendoar:25722025-09-29 13:41:13.205Repositorio Digital Universitario (UNC) - Universidad Nacional de Córdobafalse
dc.title.none.fl_str_mv Fiscal behavior according to the slippery slope framework in samples from Argentina and Spain
title Fiscal behavior according to the slippery slope framework in samples from Argentina and Spain
spellingShingle Fiscal behavior according to the slippery slope framework in samples from Argentina and Spain
Reyna, Cecilia
Comportamiento fiscal
Transcultural
Confianza
title_short Fiscal behavior according to the slippery slope framework in samples from Argentina and Spain
title_full Fiscal behavior according to the slippery slope framework in samples from Argentina and Spain
title_fullStr Fiscal behavior according to the slippery slope framework in samples from Argentina and Spain
title_full_unstemmed Fiscal behavior according to the slippery slope framework in samples from Argentina and Spain
title_sort Fiscal behavior according to the slippery slope framework in samples from Argentina and Spain
dc.creator.none.fl_str_mv Reyna, Cecilia
Mola, Débora
Tanos Robein, Lucas
Saavedra, Bianca
author Reyna, Cecilia
author_facet Reyna, Cecilia
Mola, Débora
Tanos Robein, Lucas
Saavedra, Bianca
author_role author
author2 Mola, Débora
Tanos Robein, Lucas
Saavedra, Bianca
author2_role author
author
author
dc.subject.none.fl_str_mv Comportamiento fiscal
Transcultural
Confianza
topic Comportamiento fiscal
Transcultural
Confianza
purl_subject.fl_str_mv https://purl.org/becyt/ford/5.7
dc.description.none.fl_txt_mv Fil: Reyna, Cecilia. Universidad Nacional de Córdoba. Facultad de Psicología; Argentina.
Fil: Reyna, Cecilia. Consejo Nacional de Investigaciones Científicas y Técnicas. Instituto de Investigaciones Psicológicas; Argentina.
Fil: Mola, Débora. Universidad Nacional de Córdoba. Facultad de Psicología; Argentina.
Fil: Mola, Débora. Consejo Nacional de Investigaciones Científicas y Técnicas. Instituto de Investigaciones Psicológicas; Argentina.
Fil: Tanos Robein, Lucas. Universidad Nacional de Córdoba. Facultad de Psicología; Argentina
Fil: Saavedra, Bianca. Universidad Nacional de Córdoba. Facultad de Psicología; Argentina
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.
Fil: Reyna, Cecilia. Universidad Nacional de Córdoba. Facultad de Psicología; Argentina.
Fil: Reyna, Cecilia. Consejo Nacional de Investigaciones Científicas y Técnicas. Instituto de Investigaciones Psicológicas; Argentina.
Fil: Mola, Débora. Universidad Nacional de Córdoba. Facultad de Psicología; Argentina.
Fil: Mola, Débora. Consejo Nacional de Investigaciones Científicas y Técnicas. Instituto de Investigaciones Psicológicas; Argentina.
Fil: Tanos Robein, Lucas. Universidad Nacional de Córdoba. Facultad de Psicología; Argentina
Fil: Saavedra, Bianca. Universidad Nacional de Córdoba. Facultad de Psicología; Argentina
description Fil: Reyna, Cecilia. Universidad Nacional de Córdoba. Facultad de Psicología; Argentina.
publishDate 2019
dc.date.none.fl_str_mv 2019-04-17
dc.type.none.fl_str_mv info:eu-repo/semantics/dataSet
info:eu-repo/semantics/publishedVersion
http://purl.org/coar/resource_type/c_ddb1
info:ar-repo/semantics/conjuntoDeDatos
format dataSet
status_str publishedVersion
dc.identifier.none.fl_str_mv Reyna, C., Mola, D., Tanos, L., & Saavedra, B. (2020, September 26). Fiscal behavior according to the slippery slope framework in samples from Argentina and Spain. https://doi.org/10.17605/OSF.IO/8CMVG
http://hdl.handle.net/11086/19836
identifier_str_mv Reyna, C., Mola, D., Tanos, L., & Saavedra, B. (2020, September 26). Fiscal behavior according to the slippery slope framework in samples from Argentina and Spain. https://doi.org/10.17605/OSF.IO/8CMVG
url http://hdl.handle.net/11086/19836
dc.language.none.fl_str_mv eng
language eng
dc.relation.none.fl_str_mv info:eu-repo/semantics/dataset/https:/doi/10.17605/OSF.IO/8CMVG
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dc.source.none.fl_str_mv reponame:Repositorio Digital Universitario (UNC)
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reponame_str Repositorio Digital Universitario (UNC)
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instname_str Universidad Nacional de Córdoba
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institution UNC
repository.name.fl_str_mv Repositorio Digital Universitario (UNC) - Universidad Nacional de Córdoba
repository.mail.fl_str_mv oca.unc@gmail.com
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