Ingenta (Gale)

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.

Present and past permafrost distribution in the Pyrenees is still under discussion. As in other mid-latitude mountain regions, rock glaciers and protalus lobes are the main indicators of permafrost conditions. In this paper we examine the distribution of these landforms in Aran and Boi valleys, formerly glaciated U-shaped valleys ranging from 600 to 3000 m in the southern and northern sides of the Central Pyrenees, respectively. The spatial distribution of these landforms and their chronostratigraphic position within the valley allow a better understanding of the climatic and environmental conditions necessary for their development. Up to 151 permafrost-related landforms were identified in the Boi valley, including 56 rock glaciers and 95 protalus lobes. In the case of the northern Aran valley, 76 rock glaciers and 89 protalus lobes were cataloged corresponding to 165 landforms. Most of the landforms (93% for rock glaciers and 95% for protalus lobes) are located inside the glacial cirques, with a few distributed in the slopes of the formerly glaciated valleys. The lowest elevation of rock glaciers is situated at 1744 m (Aran) and 2007 m (Boi), whereas the lowest protalus lobes are located at 1740 m and 2033 m, respectively. Therefore, this altitude may be indicative of the lowest level recording permafrost conditions during the period in which these landforms formed, with paleotemperatures ca. 7-8 degrees C lower than present-day. Between 60 and 70% of the protalus lobes and rock glaciers are located between 2300 and 2600 m in Boi valley and 2100 and 2400 m in Aran valley. The aspect shows a prevailing orientation of NW, N and NE for both cases of rock glaciers and protalus lobes, being almost absent in the S, SE and SW aspects. The average slope of both landforms lies between 11 and 27 degrees, with a maximum of 35 degrees for rock glaciers and 29 degrees for protalus lobes. The amplitude/length ratio reveals that rock glaciers placed at lower altitudes are more elongated. The chronostratigraphic position of these landforms within the valley and with respect to the moraine complexes suggests the existence of three generations of permafrost-related landforms which are associated to the massive deglaciation process between the maximum glacial advance of the Last Glaciation and the Holocene.