Tax non-compliance remains a critical constraint to domestic revenue mobilization in Ghana, despite decades of tax reforms, modernization initiatives, and taxpayer education campaigns. To deepen the understanding of behavioural and institutional drivers of compliance, this study examines how tax-specific financial literacy and perceived tax fairness shape self-reported tax compliance behaviour, with trust in tax authorities serving as a key mediating mechanism. Drawing on the Theory of Planned Behaviour and the Slippery Slope Framework, the study employed Partial Least Squares Structural Equation Modelling (PLS-SEM) to analyse survey data from 1342 enterprises across micro, small, medium, and large-scale businesses in Ghana. The findings reveal that both tax-specific financial literacy and perceived tax fairness exert a significant positive effect on compliance, while trust in tax authorities partially mediates these relationships. This demonstrates that voluntary compliance is more effectively sustained when cognitive competence is complemented by perceptions of institutional legitimacy and fairness. The study makes a theoretical contribution by integrating cognitive and relational determinants of tax behaviour into a unified behavioural-institutional model tailored to developing economy contexts. Practically, it underscores the need for targeted tax literacy initiatives, transparent and equitable tax administration, and deliberate trust-building strategies to strengthen voluntary compliance and reduce reliance on coercive enforcement. The results provide actionable insights for revenue authorities and policymakers seeking to broaden Ghana's tax base through behavioural and institutional levers, and offer a replicable analytical framework for other Sub-Saharan African countries facing similar compliance challenges.

Freedom of expression on a slippery slope at the Olympics: Heraskevych v International Bobsleigh and Skeleton Federation and the International Olympic Committee

Purpose This study aims to explore the factors influencing tax compliance by combining the extended slippery slope framework (ESSF) with the theory of planned behavior (TPB). Tax morale is identified as a mediating element that encompasses the psychological, social and institutional aspects that influence taxpayer actions. Design/methodology/approach A structured questionnaire was used to gather data from 400 taxpayer respondents. Structural equation modeling was used to analyze the impact of coercive power and reward power, trust in tax authorities, subjective norms, perceptions of government spending and tax morale on enforced, voluntary and committed compliance. Findings The findings indicate that coercive power significantly boosts enforced compliance, whereas trust and tax morale are strong predictors of voluntary and committed compliances. The evidence indicates that the influence of reward power and government spending on taxpayer behavior is indirect. These tools improve compliance only when they are rooted within a reciprocal fiscal social contract in which institutional legitimacy and accountability bolster tax morale. Tax morale was identified as a crucial mediating factor that connects institutional trust, social norms and government performance to compliance outcomes. Originality/value This study enhances existing theories by incorporating the ESSF and TPB into a relational framework, offering empirical insights into fiscal social contract dynamics in a less-studied regional setting. This demonstrates that enforcement should be complemented by trust, fair administration and transparency. This study adds to the taxation literature by emphasizing the crucial mediating function of tax morale and offers practical advice for policymakers to improve compliance beyond mere deterrence.

ABSTRACT This article examines the fragile balance between legality and creativity in the depiction of virtual child imagery in anime and manga. While these cultural products are fictional, their artistic style often emphasizing infantilized or youthful features raises significant legal and ethical challenges. Adopting a qualitative approach, this study critically evaluates Malaysian legal framewords and highlights how the relevant statutory provisions treat fictional or animated depctions on par with real child sexual abuse material, despite the absence of real victims. Comparative reference is made to Australia’s Online Safety Act 2021, demonstrating how regulatory models attempt to safeguard children while accounting for freedom of expression. Findings suggest that Malaysia’s current approach risks over-criminalization of artistic works, leading to a potential slippery slope where virtual depictions are equated with actual child exploitation. The study underscores the importance of developing nuanced legal frameworks that both safeguard childnren’s rights and respect creative freedoms.

Tax compliance constitutes a persistent governance challenge in Indonesia, where institutional trust deficits and regulatory complexity persistently undermine voluntary fiscal adherence. This study pursues four objectives: (1) to examine the direct effect of institutional trust on voluntary fiscal adherence; (2) to assess the impact of tax complexity on compliance behavior; (3) to determine whether Digital Transformation moderates the trust-to-compliance relationship; and (4) to evaluate whether Digital Transformation attenuates tax complexity’s adverse effect on adherence. Grounded in the Slippery Slope Framework, Compliance Theory, and the Technology-Organization-Environment (TOE) Framework, a quantitative survey design was employed. Primary data were collected from 396 active tax consultants registered with the Indonesian Tax Consultants Association (IKPI), selected via criterion-based purposive sampling from 450 distributed questionnaires. Partial Least Squares Structural Equation Modeling (PLS-SEM) was applied using SmartPLS 4.0 with 5,000 bootstrap subsamples. Results reveal that institutional trust exerts no significant direct effect on compliance, whereas tax complexity significantly impairs adherence. Digital Transformation operates as a pure moderator enhancing the trust-compliance pathway and as a quasi-moderator mitigating complexity’s adverse influence, collectively explaining 50.6% of variance. These findings confirm Digital Transformation as a pivotal institutional lever for evidence-based fiscal governance reform in emerging economies.

The practice of force-feeding dangerously malnourished patients with anorexia nervosa (AN) raises a puzzle for clinical ethics. Force-feeding AN patients may seem justified to save their lives and to help them recover from a debilitating pathological condition. Yet, clinical ethics seems committed to a robust anti-paternalism principle, on which it is normally wrong to force treatment on decisionally capacitated patients for their own good. Some AN patients do retain decisional capacity, at least by standard criteria. Thus, routinely force-feeding AN patients seems to constitute an unjustifiable exception to a well-established principle of clinical decision-making. Call this the moral puzzle of AN. I examine three attempts to solve the puzzle and argue that, individually or taken together, they cannot justify force-feeding those AN patients for whom this intervention would be potentially effective at enabling recovery. I conclude that no such justification is currently available. A solution to the moral puzzle of AN may come from a reevaluation of the anti-paternalism principle, a deeper clinical understanding of the psychology of AN, or even a novel reconceptualization of decisional capacity.

ABSTRACT Third-party verification rules are intended to increase compliance and can split taxpayers’ evasion decision into two stages. First, taxpayers must decide to commit to full tax compliance or search for ways to avoid third-party verification. Second, taxpayers make their tax compliance decisions when filing their tax returns. We expect new rules for third-party verification will increase the use of methods that avoid third-party verification, as taxpayers want to keep their compliance options open. The choice to avoid third-party verification itself may not be unethical, but it has ethical undertones and can start taxpayers down a slippery slope of unethical decision-making. We conduct a series of experiments showing the introduction of third-party verification rules significantly increases the use of methods that avoid verification. Among those using these methods, tax evasion significantly increases. We find no evidence that overall tax evasion decreases when new third-party verification is implemented, despite regulators’ intentions. Data Availability: Data are available upon request.

While human germline gene editing (HGGE) is not allowed, the World Health Organization and others called for public dialogue to clarify the values at stake. Some values may be rooted in religion, such as Christianity, and relevant to religious communities and wider society. In-depth interviews (N = 16) were conducted with Dutch Christian faith leaders in 2019 and 2024. Participants were asked about their views and underlying values, their possible approaches in pastoral counselling and their recommendations for future legislation regarding HGGE. Reflexive thematic analysis was used to analyze the interviews. The findings of this study firstly showed that participants' views on the (un)acceptability of HGGE were underpinned by six values: human dignity; humility; alleviation of suffering; acceptance; compassion and justice. Secondly, regarding pastoral counselling, participants indicated that they would try to support the person(s) in need unconditionally regardless of their church teachings and/or their own values regarding HGGE. At the same time, their values would guide a thoughtful reflection on someone's motivation behind using HGGE. Finally, regarding future legislation, participants call for great caution and for legislation against human enhancement. They worry about a slippery slope from individual 'therapeutic' cases to unwanted expansions. This study contributes to a better understanding of values that lead to views regarding HGGE, which is relevant for dialogues and policymaking.

This article is a satirical letter to Team-would, the great-nephew of C.S. Lewis’ infamous devil Screwtape. Whereas Screwtape was tasked with corrupting a specific young man, Team-would is tasked with corrupting academics – especially teams researchers. The article suggests that this task can be accomplished in three easy steps: 1) entrap; 2) distract; and 3) obfuscate. Like other satirical pieces, this article is crafted to serve as constructive social criticism that challenges existing norms (e.g., selection and socialization) and structures (e.g., reward and task structures). It also strives to make uncomfortable topics easier to discuss (e.g., by introducing the Sufficiency Serpent and Generalizability Gremlin). Ultimately, we can choose whether to hike uphill and advance team science in service to society, or to follow the slippery slope toward an incoherent system that exists only to sustain itself.

ABSTRACT While the nexus between culture and communication in rhetorics of social justice is evident in the rhetoric and communication literature, the ways in which “culture” is defined, invoked, and mobilized in such rhetorics has not received much scholarly attention. Reading debates on Facebook, this article examines the category of “culture” as it figures in rhetorics of social justice related to hair politics in Ghana’s educational institutions. Using Laclau’s concept of floating signifiers and applying a thematic analysis to the Facebook posts, my analysis reveals that “culture” functions in these debates as a floating signifier that performs different kinds of ideological work: it is embroiled in racialization, suggesting discrimination fueled by (internalized) notions of African racial inferiority; it is synonymous with human rights, an aberration from which is considered a slippery slope toward communal disorder; and it signifies the legacy of European colonialism in Africa. The findings are significant for rhetorics of social justice that invoke “culture” as a monolithic, unalloyed, and uncontested good in facilitating or denying group membership and ensuring fair resource distribution.

Purpose This study investigates how perceptions of social, economic and political inequalities influence tax compliance attitudes in Ghana. It further examines whether trust in government, perceived governance quality, and perceived corruption moderate these relationships. Design/methodology/approach The study utilises data from Round 9 of the Afrobarometer survey, comprising 2,369 respondents in Ghana. The data were analysed using partial least squares structural equation modelling. Findings Perceived economic, social and political inequality each significantly reduces tax-compliance attitudes, confirming that fairness concerns strongly shape compliant behaviour. However, the moderating effects differ from theoretical dimensions. Trust in government intensifies, rather than weakens, the negative effect of economic inequality, suggesting that high-trust citizens react more strongly when fairness expectations are violated. Governance quality does not moderate the impact of social inequality, and corruption does not moderate any inequality-compliance pathway. The results indicate that inequality exerts a consistent negative influence on compliance, and institutional factors operate as independent predictors rather than buffers. Research limitations/implications Using only data from Ghana may limit generalisability of the findings, since citizens' perception may differ from objective measures of services, inequality, and corruption across countries. Practical implications The findings highlight that building trust or improving governance quality alone is insufficient when inequality remains salient. Tax administrators should prioritise reducing perceived unfairness through transparent procedures, equitable service delivery, predictable enforcement and meaningful avenues for redress. Strengthening routine governance processes is likely to yield stronger compliance gains than standalone anti-corruption or trust-building campaigns. Originality/value This study contributes novel evidence by showing that institutional trust can amplify the negative effects of inequality and that governance quality and corruption do not condition inequality–compliance relationships as theory predicts. By integrating relative deprivation, fairness and slippery slope perspectives, the study provides a refined understanding of how inequality and institutional contexts jointly shape tax compliance, offering actionable insights for policy and compliance strategies in sub-Saharan Africa.

Understanding the processes driving the diversity of mountain herpetofauna requires a comprehensive examination of species diversification across evolutionary scales. Here, we investigate the phylogeography of Iberolacerta, a genus of eight lizard species mainly restricted to high elevations in southwestern Europe. Using genomic data, we reconstructed a nuclear phylogeny that aligns with mitochondrial evidence in supporting the divergence of all currently recognized species. Notably, we detect historical nuclear gene flow between I. cyreni and I. martinezricai in Central Spain, suggesting past range overlap, reminiscent of previously observed mitochondrial introgression between I. galani and I. monticola, and the lack of divergence between disjoint populations of I. monticola. Bioclimatic projections accordingly depict broader historical ranges during the last glacial maximum compared to interglacial and current conditions. At the intraspecific level, genomic analyses of four high-elevation species reveal that genetic structure is mainly shaped by isolation-by-distance and, in I. cyreni, by separation among mountain ranges, while heterozygosity generally decreases with elevation. These findings are consistent with the impact of glacial-interglacial cycles on the genetic diversity of montane taxa: populations experience genetic isolation and altitudinal bottlenecks during interglacial periods, but are reconnected and admix in lowland areas during glacial periods. These processes are expected to leave contrasting signatures between the mitochondrial and nuclear genomes, as well as between slow- and fast-evolving molecular markers. From a conservation perspective, our results highlight that the genetically richest - and potentially most adaptive - populations occur at the lowland edges of the species' ranges, where they are also most vulnerable to climate change.

“It's a slippery slope:” How foster parents and agency staff navigate their relationship

This study examines the behavioral determinants of tax compliance by integrating perceived tax fairness, government marketing strategy, institutional trust, and perceived enforcement into a unified moderated mediation framework. Grounded in Equity Theory, the Slippery Slope Framework, and Government Marketing Theory, the research explores how fairness perceptions influence compliance both directly and indirectly through trust in tax authorities, while also assessing the moderating roles of public communication and enforcement mechanisms. A quantitative explanatory design was employed using survey data collected from 250 registered individual taxpayers in Bandung, Indonesia. Respondents were selected through purposive sampling based on active tax status and experience with electronic tax reporting systems. Data were analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM) to evaluate measurement validity, structural relationships, and moderation effects. The findings reveal that perceived tax fairness significantly enhances trust in tax authorities. Trust, in turn, exerts a strong positive effect on tax compliance, confirming its central mediating role. The direct effect of fairness on compliance becomes weaker when trust is included, indicating partial mediation. Government marketing strategy positively influences trust and strengthens the relationship between fairness and trust, highlighting the importance of transparent communication, public education, and fiscal storytelling. Meanwhile, perceived enforcement demonstrates a positive but comparatively weaker moderating effect on the trust–compliance relationship, suggesting that balanced power and legitimacy are essential for sustainable compliance. The study contributes theoretically by extending the Slippery Slope Framework through the incorporation of public marketing as a behavioral governance instrument. Practically, the findings underscore the strategic importance of fairness-based communication and consistent enforcement in fostering voluntary, trust-driven tax compliance in emerging economies. Keywords: Tax fairness; institutional trust; tax compliance; government marketing strategy; perceived enforcement

Tax compliance is one of the key factors in maintaining the effectiveness of the tax system and the sustainability of state revenue. Governments periodically implement various tax incentive policies as an effort to encourage taxpayer compliance, whether through tax rate reductions, tax exemptions, or the elimination of administrative sanctions. However, the effectiveness of tax incentives in enhancing compliance remains a subject of debate, particularly when linked to behavioral factors and the perceptions of tax actors in practice. This study aims to analyze the perceptions of tax officers and tax consultants regarding the effectiveness of tax incentives in improving taxpayer compliance by using Behavioral Economics and the Slippery Slope Framework (SSF) as the theoretical foundation. The Behavioral Economics approach is employed to understand how psychological, social, and moral factors influence tax compliance behavior, while the Slippery Slope Framework is used to explain the balance between the power of tax authorities and trust in tax authorities in shaping taxpayer compliance, both enforced and voluntary. This study adopts a qualitative approach. Data are collected through semi-structured interviews with tax officers and tax consultants who have direct experience in the implementation of tax incentive policies. The findings of this study are expected to contribute to the development of behavior-based tax compliance theory and to provide practical implications for the formulation of more effective, equitable tax incentive policies that are oriented toward enhancing voluntary tax compliance in Indonesia.

Introduction: Tax compliance is a critical determinant of revenue mobilisation, especially in developing countries where governments face persistent challenges of informality, weak institutions, and low taxpayer morale. While coercive, normative, and mimetic forces have been theorised to shape compliance through neo-institutional perspectives, the extent and nature of their influence remain fragmented across contexts and methods. This systematic review synthesises empirical evidence on how isomorphic forces affect tax compliance. Methods: The review followed the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA 2020) framework. Searches were conducted across Scopus, Web of Science, Google Scholar, and ProQuest, supplemented with citation chaining. Inclusion criteria restricted the corpus to peer-reviewed empirical studies published in English between 2016 and 2025 that explicitly operationalised coercive, normative, or mimetic forces in relation to tax compliance. Fifty eligible studies were identified from an initial pool of 208 records. Data were extracted into structured matrices and synthesised thematically. Results: The findings reveal that coercive forces generally improve compliance, but their effects are fragile if applied in isolation and may backfire in high-trust contexts. Normative forces consistently foster voluntary compliance and often outperform coercion in sustaining long-term adherence. Mimetic forces, though underexplored, appear significant in digital and uncertain environments, where peer imitation and benchmarking strongly influence tax compliance behaviours. Cross-cutting evidence highlights that trust and coercion are complementary, compliance outcomes vary between filing and payment, and cultural and institutional settings condition the relative weight of different pressures. Conclusion: The review affirms the explanatory power of neo-institutional theory and extends the Slippery Slope Framework by demonstrating the interplay of coercive, normative, and mimetic influences. Policy implications point to the need for balancing enforcement with legitimacy-building, socialisation, and system design that makes compliance visible and easy to emulate. Key research gaps include the under-theorisation of mimetic mechanisms, the dominance of cross-sectional designs, and insufficient differentiation between compliance outcomes. Future studies should employ longitudinal approaches, develop clearer measures of peer influence, and investigate digital taxation as a new frontier for shaping taxpayer behaviour.

Major contemporary religions tend to emphasize self-control and moral purity in their believers. Such belief systems may have implications for moral judgments and social predictions. One topic that has received attention—with mixed results—is the relative punitiveness of religious believers. In the present research, we examine whether religiosity predicts punitive attitudes and propose a novel mechanism: slippery slope thinking, in which small changes are predicted to have potentially disastrous consequences. In eight samples across three nations and religious traditions, we find that greater religiosity is associated with greater slippery slope thinking. This association is related to psychological tendencies to believe in karma and moralize matters of self-control. Furthermore, we find that slippery slope thinking helps explain why more religious people are more punitive, especially for relatively minor transgressions. This research provides insight into the psychology of religious beliefs and provides a cognitive mechanism (slippery slope thinking) linking religiosity and punishment.

Road salt, primarily sodium chloride (NaCl), is frequently used as a de-icer during cold seasons. In the Vancouver Lower Mainland (VLM) region of British Columbia, Canada, road salt is contaminating local streams where Pacific salmon spawn. The provincial acute water quality guideline is 600 mg L-1 Cl-, yet road salt contamination is resulting in pulses of salinity estimated to exceed this guideline by over 11-fold. In the VLM, the spawning and subsequent rearing period of coho salmon (Oncorhynchus kisutch) directly overlaps with these pulses of salinity. This study investigates the lethal and sublethal effects of road salt pulses on coho salmon by simulating an environmentally realistic pulse of road salt at different stages of development. We exposed coho embryos to a 24-h salt pulse at six environmentally relevant salt concentrations at <1 h post-fertilization or at 50 % hatch. To investigate effects on fertilization success, we conducted a 5-min salt exposure at the time of fertilization. Following salt exposures, coho were returned to freshwater to rear until swim-up to assess survival and the presence of deformities. There was no effect of salt exposure on fertilization, but the <1 h post-fertilization exposure group was sensitive to a salt pulse, as there was significant mortality, persistent ionoregulatory disruptions, and an increase in deformities. Upon hatching, exposed embryos exhibited a decrease in body length and larger yolk sac volume, suggesting that the early salt pulse disrupted embryonic development. Our research highlights an urgent need for improved road salting practices to protect developing coho salmon.

Tax Reforms and Compliance among Small and Medium Enterprises in Bungoma County, Kenya

This paper investigates the determinants of tax compliance among retail traders in Kinondoni Municipality, Dar es Salaam, Tanzania. It does so through the lens of the Slippery Slope Framework. Drawing on survey data from 216 traders and complementary qualitative interviews, the study applies a mixed-methods approach to examine how enforcement, trust, procedural accessibility, and institutional fairness shape compliance behaviour. Logistic regression and mediation models reveal that tax knowledge significantly predicts compliance but operates indirectly through increased awareness of enforcement risks. However, high compliance costs, opaque procedures, and digital access barriers— especially among women and less-educated traders—undermine voluntary engagement. Trust in tax authorities, shaped by respectful treatment and perceived service reciprocity, emerges as a crucial driver of relational compliance. The findings challenge deterrence-centred models by showing that sustainable tax compliance depends not only on state capacity to punish but also on its ability to build legitimacy. The paper contributes to development policy by positioning tax behaviour as a negotiated outcome embedded in everyday governance encounters, shaped by traders’ shifting perceptions of state authority—whether rooted in fear or fairness.