The literature suggests that gamified learning interventions may increase student engagement and enhance learning. We empirically investigate this by exploring the impact of intrinsic and extrinsic motivation on the participation and performance of over 100 undergraduate students in an online gamified learning intervention. The paper makes a number of contributions. First, by synthesizing the literature the central concepts required for a learning intervention to be considered gamified are mapped and the development of an online gamified learning intervention is described. Second, the effect of gamification on learning outcomes is examined using a pre-and post-intervention survey. We find that gamified learning interventions have a positive impact on student learning. Third, our results show that while generally positive, the impact of gamified intervention*ns on student participation varies depending on whether the student is motivated intrinsically or extrinsically. These findings will be of practical interest to teaching and learning practitioners working in a range of educational contexts, and at all levels of education, who wish to increase student engagement and enhance learning.

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The slippery slope framework of tax compliance emphasizes the importance of trust in authorities as a substantial determinant of tax compliance alongside traditional enforcement tools like audits and fines. Using data from an experimental scenario study in 44 nations from five continents (N = 14,509), we find that trust in authorities and power of authorities, as defined in the slippery slope framework, increase tax compliance intentions and mitigate intended tax evasion across societies that differ in economic, sociodemographic, political, and cultural backgrounds. We also show that trust and power foster compliance through different channels:trusted authorities (those perceived as benevolent and enhancing the common good) register the highest voluntary compliance, while powerful authorities (those perceived as effectively controlling evasion) register the highest enforced compliance. In contrast to some previous studies, the results suggest that trust and power are not fully complementary, as indicated by a negative interaction effect. Despite some between-country variations, trust and power are identified as important determinants of tax compliance across all nations. These findings have clear implications for authorities across the globe that need to choose best practices for tax collection.

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ethics, perceptions of ethics, risk management, tax practice, tax practitioners,