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Table 2 Intercorrelations between tax compliance measures

From: A self-employed taxpayer experimental study on trust, power, and tax compliance in eleven countries

Factor

1

2

3

4

1. Intended tax compliance

0.42***

0.13***

–0.26***

2. Voluntary tax compliance

 

–0.04*

–0.40***

3. Enforced tax compliance

  

0.07***

4. Intended tax evasion

   

  1. ***p < 0.001; *p < 0.05