Does the Sole Description of a Tax Authority Affect Tax Evasion? - The Impact of Described Coercive and Legitimate Power

• Barbara Hartl ,

  * E-mail: barbara.hartl@univie.ac.at

  Affiliation University of Vienna, Vienna, Austria

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• Eva Hofmann,

  Affiliation University of Vienna, Vienna, Austria

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• Katharina Gangl,

  Affiliation University of Vienna, Vienna, Austria

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• Martina Hartner-Tiefenthaler,

  Affiliation Vienna University of Technology, Vienna, Austria

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• Erich Kirchler

  Affiliation University of Vienna, Vienna, Austria

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