Research on power and trust is manifold, and their relationship has also been examined, although less frequently.

Nevertheless, this research has seldom been carried over to the tax context; the Slippery Slope Framework (SSF; Kirchler, 2007; Kirchler, Hoelzl, & Wahl, 2008) is an exception predicting tax compliance from the interaction of power of authority and trust in authority and a very promising instrument to investigate tax behavior.