Differences in tax evasion attitudes between students and entrepreneurs under the slippery slope framework
通过情景实验，比较波兰学生与企业家在高低信任和权力组合下的逃税态度，发现学生更易逃税但可通过增强权力缓解，而企业家更受信任影响。
We raised a question of differences in declared tax evasion attitudes between students and entrepreneurs under the slippery slope framework of tax compliance. Scenarios were used to manipulate the two dimensions of the framework, trust in authorities and power of authorities (high versus low trust; high versus low power), in an imagined country named Varosia. After reading one of the four scenarios, economics and finance students and entrepreneurs from Poland reported their tax compliance intentions. Tax evasion attitudes were different for entrepreneurs and students. Results indicated that students were more prone to tax evasion but this effect could be mitigated by particularly increasing the power of authorities. Conversely, for entrepreneurs, trust in authorities had a stronger impact on tax compliance than enforcement. Low tax morale was a significant predictor of high tax evasion in both groups.