Introduction: Social Capital and Subjective Well-Being: Towards a Conceptual Framework
Schwartz’s theory of human values, as operationalized using di_erent instruments such as the Portrait Values Questionnaire (PVQ), was confirmed by multiple studies using Smallest Space Analysis (SSA). Because of its success, a short version of the PVQ was introduced in the European Social Survey (ESS). However, initial tests using Confirmatory Factor Analysis (CFA) pointed to low discriminant validity of the 10 basic values: The correlations between values next to each other in the two-dimensional space described by SSA were close to or greater than 1. In response, one research stream suggested combining the factors with low discriminant validity. Another stream suggested that the problem was not low discriminant validity but rather misspecifications in the model. Analyses of the short Portrait Values Questionnaire of the ESS confirmed the latter view.
This paper demonstrates that the problems of the short version of the PVQ exist in the full 40-item PVQ as well. Based on SEM analyses of the items of the full PVQ, we propose that it can provide measures of 15 more narrowly defined values with good discriminant validity. Our proposal respects the conceptual complexity of the values theory while avoiding contamination of composite scores. It can be expected that the improved measurement of 15 values will increase their predictive power. The presence of some single items suggests the extension of the value theory and scales to encompass more than 15 values. Implications for further development of the scale are drawn.
The slippery slope framework of tax compliance integrates different determinants of tax compliance and assigns them to one of two major dimensions. Accordingly, tax compliance depends on the factors perceived trust in the authorities and perceived power of the authorities, but trust on the one hand fosters voluntary compliance whereas power on the other hand leads to enforced compliance. The present study tested these main assumptions of the slippery slope framework in four European countries differing in terms of cultural and economic settings (Austria, Hungary, Romania and Russia) by presenting participants with different scenarios of trust and power. As predicted, the highest level of intended tax compliance and the lowest level of tax evasion were found in conditions of high trust and high power. In addition, participants in conditions of high trust indicate more voluntary compliance just as participants in conditions of high power indicate higher enforced compliance. The present results support the assumptions of the slippery slope framework and confirm the role of trust and power as important determinants of tax compliance.