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Surveys on tax compliance and non-compliance often rely on ad hoc formulated items which lack standardization and empirical validation. We present an inventory to assess tax compliance and distinguish between different forms of compliance and non-compliance: voluntary versus enforced compliance, tax avoidance, and tax evasion. First, items to measure voluntary and enforced compliance, avoidance, and evasion were drawn up (collected from past research and newly developed), and tested empirically with the aim of producing four validated scales with a clear factorial structure. Second, findings from the first analyses were replicated and extended to validation on the basis of motivational postures. A standardized inventory is provided which can be used in surveys in order to collect data which are comparable across research focusing on self-reports. The inventory can be used in either of two ways: either in its entirety, or by applying the single scales independently, allowing an economical and fast assessment of different facets of tax compliance.

This paper aims to uncover blind spots in research on employee communication regarding LGBT+ to provide guidance for future research. To this end, we conducted a scoping review following the PRISMA-guidelines. A systematic literature search in four databases yielded 3,055 records. Our final sample included 164 publications reporting on 178 quantitative studies (207,181 participants and 3,740 organizations). We extracted information regarding publication details, the content of the record, and the sample from eligible records. Blind spots relate to lacking research (a) outside the U.S., (b) in communication journals, (c) from strong author networks, (d) regarding single LGBT+ dimensions and intersectionality, (e) regarding less obvious forms of employee communication, (f) regarding longitudinal, experimental, research synthesizing, and observational approaches, (g) on other variables than job satisfaction, well-being, or commitment, and (h) on communication theories including LGBT+. For research in the field to thrive, we provide guidance for tackling these blind spots.

This study examines whether participating in governmental decisions influences taxpayers' cooperation. The results of experiment 1 show that participants tend to contribute more when they can vote on different rules for a public good game. Experiment 2 reveals that tax payments are lowest in a tax simulation when participants benefit from tax payments and can not vote. However, when the participants did not benefit from tax payments, voting had no impact and cooperation was about the same as when participants benefited and could vote. Furthermore, voting increases procedural fairness and trust mediates the effect of procedural fairness on tax payments.