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.

Spatial panels are a powerful econometric tool for the estimation of spacedependent cross-sectional time-series models of economic phenomena. A plethora of parameters and possible specifications require a systematic approach to estimation. This paper presents a strategy of estimation to be considered in applied research on economic policy, including the concept of spatial spillovers and its local and global effects, direct and indirect impacts, as well as the role of different spatial weighting schemes. The paper presents fiscal factors affecting GDP between the years 2002-2015 in a number of European economies.

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This article examines the citation practices of the provincial administrative courts in Poland in a sample of judgments issued in the years 2009–2016. The analysis strives to assess the factors affecting the use of other court citations and the prestige of provincial courts manifested in the higher citations of their verdicts. The methods used involve logistic and zero-inflated negative binomial regressions on the set of factors relating to court circuit characteristics, the performance of courts, the features of cases and the efficiency of the administration in a given province. The results indicate that, out of sixteen courts, there is only one provincial administrative court with high prestige. The number of citations is higher for more populated circuits and decreases with the number of employed judges in a court. While small courts cite more they are also more frequently cited than larger ones.