The slippery slope framework(SSF)of tax compliance postulates that taxpayers’compliance behaviour depends on the two dimensions:trust in authorities and power of authorities.In an attempt to overcome common-method bi...The slippery slope framework(SSF)of tax compliance postulates that taxpayers’compliance behaviour depends on the two dimensions:trust in authorities and power of authorities.In an attempt to overcome common-method biases,the present study tests the main assumptions of the SSF with a sample of 44 countries/regions.Country/region-level trust and power indices are calculated based on experimental data involving 14,509 participants and related to shadow economy estimates and–as an alternative indicator of non-compliance–corruption indices.The results indicate that both trust and power are negatively related to the size of the shadow economy and the extent of corruption.These results emphasise the importance of both SSF dimensions in combating tax evasion and counterproductive behaviour within a society in general.展开更多
The global economy relies heavily on oil production,but it is not without challenges.During the period of economic globalization,the revenue and costs associated with oil production have become disjointed,which has ha...The global economy relies heavily on oil production,but it is not without challenges.During the period of economic globalization,the revenue and costs associated with oil production have become disjointed,which has had a detrimental effect on the environment.As a result,environmental protection has been compromised,environmental regulations have been weakened,natural resources have been exploited,and climate change has been exacerbated.This study examines the impact of revenue minus the production cost of oil,energy use,and shadow economy on environmental degradation in APEC countries from 1991 to 2020,using the economic globalization index as a moderating variable.The result explains that revenue minus the oil production cost and the shadow economy are negatively associated with environmental degradation.Energy use and economic globalization are positively associated with environmental degradation in APEC countries.Revenue minus the production cost of oil and shadow economy improve the environment.Energy use and economic globalization degrade the environment in APEC countries.Policymakers are encouraged to advance technologies and upgrade infrastructure to reduce greenhouse gas emissions;also,promoting energy-efficient practices in other sectors,like transportation and manufacturing,could contribute to a healthier environment.展开更多
基金the European Research Council(ERC)under the European Union’s Horizon 2020 research and innovation programme[Grant No.798824]for the drafting of this paper.This work was supported by the European Commission.
文摘The slippery slope framework(SSF)of tax compliance postulates that taxpayers’compliance behaviour depends on the two dimensions:trust in authorities and power of authorities.In an attempt to overcome common-method biases,the present study tests the main assumptions of the SSF with a sample of 44 countries/regions.Country/region-level trust and power indices are calculated based on experimental data involving 14,509 participants and related to shadow economy estimates and–as an alternative indicator of non-compliance–corruption indices.The results indicate that both trust and power are negatively related to the size of the shadow economy and the extent of corruption.These results emphasise the importance of both SSF dimensions in combating tax evasion and counterproductive behaviour within a society in general.
文摘The global economy relies heavily on oil production,but it is not without challenges.During the period of economic globalization,the revenue and costs associated with oil production have become disjointed,which has had a detrimental effect on the environment.As a result,environmental protection has been compromised,environmental regulations have been weakened,natural resources have been exploited,and climate change has been exacerbated.This study examines the impact of revenue minus the production cost of oil,energy use,and shadow economy on environmental degradation in APEC countries from 1991 to 2020,using the economic globalization index as a moderating variable.The result explains that revenue minus the oil production cost and the shadow economy are negatively associated with environmental degradation.Energy use and economic globalization are positively associated with environmental degradation in APEC countries.Revenue minus the production cost of oil and shadow economy improve the environment.Energy use and economic globalization degrade the environment in APEC countries.Policymakers are encouraged to advance technologies and upgrade infrastructure to reduce greenhouse gas emissions;also,promoting energy-efficient practices in other sectors,like transportation and manufacturing,could contribute to a healthier environment.
