Publications
Showing entries 101 - 150 out of 525
2021
Reiter, J., Doosje, B., & Feddes, A. (2021). Radicalization and Deradicalization: A qualitative analysis of parallels in relevant risk factors and trigger factors. Peace and Conflict: Journal of Peace Psychology, 27(2), 268–283. https://doi.org/10.31234/osf.io/yne3v, https://doi.org/10.1037/pac0000493
Kirchler, E. (2021). Schubsen, Rempeln oder Verordnen? Psychologie und Verhaltenssteuerung. In Firmensport Österreich 2021. Zielgruppengerechte und lebensweltnahe Bewegung im Setting Arbeitswelt (pp. 184-196). Österreichischer Betriebssportverband.
Kirchler, E. (2021). Strengthening Tax Compliance by Balancing Authorities’ Power and Trustworthiness. In B. Van Rooij, & D. Sokol (Eds.), The Cambridge Handbook of Compliance (pp. 799-821). Cambridge University Press. https://doi.org/10.1017/9781108759458.055
2020
Alm, J., Blaufus, K., Fochmann, M., Kirchler, E., Mohr, P. N. C., Olson, N. E., & Torgler, B. (2020). Tax policy measures to combat the SARS-CoV-2 pandemic and considerations to improve tax compliance: A behavioral perspective. Finanzarchiv, 76(4), 396-428. https://doi.org/10.1628/fa-2020-0014
Gross, J., & Böhm, R. (2020). Voluntary restrictions on self-reliance increase cooperation and mitigate wealth inequality. Proceedings of the National Academy of Sciences, 117(46), 29202-29211. https://doi.org/10.1073/pnas.2013744117
Pfattheicher, S., Nockur, L., Böhm, R., Sassenrath, C., & Petersen, M. B. (2020). The emotional path to action: Empathy promotes physical distancing and wearing of face masks during the COVID-19 pandemic. Psychological Science, 31(11), 1363-1373. https://doi.org/10.1177/0956797620964422
Böhm, R., Gürerk, Ö., & Lauer, T. (2020). Nudging Climate Change Mitigation: A Laboratory Experiment with Inter-Generational Public Goods. games, 11(4), Article 42. https://doi.org/10.3390/g11040042
Böhm, R., Rusch, H., & Baron, J. (2020). The psychology of intergroup conflict: A review of theories and measures. Journal of Economic Behavior & Organization, 178, 947-962. https://doi.org/10.1016/j.jebo.2018.01.020
Betsch, C., Korn, L., Sprengholz, P., Felgendreff, L., Eitze, S., Schmid, P., & Böhm, R. (2020). Social and behavioral consequences of mask policies during the COVID-19 pandemic. Proceedings of the National Academy of Sciences, 117(36), 21851-21853. https://doi.org/10.1073/pnas.2011674117
Beer, S., Kasper, M., Kirchler, E., & Erard, B. (2020). Do Audits Deter or Provoke Future Tax Noncompliance? Evidence on Self-Employed Taxpayers. CESifo Economic Studies, 66(3), 248–264. https://doi.org/10.1093/cesifo/ifz018
Habersaat, K. B., Betsch, C., Danchin, M., Sunstein, C. R., Boehm, R., Falk, A., Brewer, N. T., Omer, S. B., Scherzer, M., Sah, S., Fischer, E. F., Scheel, A. E., Fancourt, D., Kitayama, S., Dube, E., Leask, J., Dutta, M., MacDonald, N. E., Temkina, A., ... Butler, R. (2020). Ten considerations for effectively managing the COVID-19 transition. Nature Human Behaviour, 4(7), 677-687. https://doi.org/10.1038/s41562-020-0906-x
Korn, L., Böhm, R., Meier, N. W., & Betsch, C. (2020). Vaccination as a social contract. Proceedings of the National Academy of Sciences, 117(26), 14890-14899. https://doi.org/10.1073/pnas.1919666117
Zehnter, M., & Kirchler, E. (2020). Women Quotas vs. Men Quotas in Academia: Students Perceive Favoring Women as Less Fair Than Favoring Men. Frontiers in Psychology, 11, 700. Article 700. https://doi.org/10.3389/fpsyg.2020.00700
Betsch, C., Habersaat, K. B., Deshevoi, S., Heinemeier, D., Briko, N., Kostenko, N., Kocik, J., Böhm, R., Zettler, I., Wiysonge, C. S., Dubé, È., Gagneur, A., Botelho-Nevers, E., Gagneux-Brunon, A., & Sivelä, J. (2020). Sample study protocol for adapting and translating the 5C scale to assess the psychological antecedents of vaccination. BMJ Open, 10(3), Article e034869. https://doi.org/10.1136/bmjopen-2019-034869
Meier, N. W., Böhm, R., Korn, L., & Betsch, C. (2020). Individual preferences for voluntary vs. mandatory vaccination policies: An experimental analysis. European Journal of Public Health, 30(1), 50-55. https://doi.org/10.1093/eurpub/ckz181
Aaldering, H., & Böhm, R. (2020). Parochial versus universal cooperation: Introducing a novel economic game of within- and between-group interaction. Social Psychological and Personality Science, 11(1), 36-45. https://doi.org/10.1177/1948550619841627
Jörling, M., Böhm, R., & Paluch, S. (2020). Mechanisms and consequences of anthropomorphizing autonomous products: The role of schema congruity and prior experience. Schmalenbach Journal of Business Research, 72(4), 485-510. https://doi.org/10.1007/s41464-020-00100-3
Wahl, I., & Kirchler, E. (2020). RIsk SCreening on the Financial Market (RISC-FM): A tool to assess investors’ financial risk tolerance. Cogent Psychology, 7(1), 1. Article 1714108. https://doi.org/10.1080/23311908.2020.1714108
Böhm, R., Lilleholt, L., Meineche, J. T., Strandsbjerg, C. F., Windfeld, A., Windfeld, F. C., & Zettler, I. (2020). The COVID-19 snapshot monitoring in Denmark. Samfundsøkonomen, 2020(4), 62-69. https://doi.org/10.7146/samfundsokonomen.v0i4.123562
2019
Olsen, J., Mosen, J., Voracek, M., & Kirchler, E. (2019). Research practices and statistical reporting quality in 250 economic psychology master’s theses: A meta-research investigation. The Royal Society Open Science, 6(12), Article 190738. https://doi.org/10.1098/rsos.190738
Olsen, J., Kogler, C., Brandt, M. J., Dezsö, L., & Kirchler, E. (2019). Are consumption taxes really disliked more than equivalent costs? Inconclusive results in the USA and no effect in the UK. Journal of Economic Psychology, 75(Part A), Article 102145. https://doi.org/10.1016/j.joep.2019.02.001
Onu, D., Oats, L., Kirchler, E., & Hartmann, A. J. (2019). Gaming the System: An Investigation of Small Business Owners’ Attitudes to Tax Avoidance, Tax Planning, and Tax Evasion. games, 10(4), Article 46. https://doi.org/10.3390/g10040046
Jörling, M., Böhm, R., & Paluch, S. (2019). Service robots: Drivers of perceived responsibility for service outcomes. Journal of Service Research, 22(4), 404-420. https://doi.org/10.1177/1094670519842334
Rusch, H., & Böhm, R. (2019). A note on the endogeneity of attacker and defender roles in asymmetric conflicts. Behavioral and Brain Sciences, 42, Article e139. https://doi.org/10.1017/S0140525X19000748
Böhm, R., Meier, N. W., Groß, M., Korn, L., & Betsch, C. (2019). The willingness to vaccinate increases when vaccination protects others who have low responsibility for not being vaccinated. Journal of Behavioral Medicine, 42, 381-391. https://doi.org/10.1007/s10865-018-9985-9
Enachescu, J., Zieser, M., Hofmann, E., & Kirchler, E. (2019). Horizontal Monitoring in Austria: subjective representations by tax officials and company employees. Business Research, 12(1), 75-94. https://doi.org/10.1007/s40685-018-0067-1
Vollstädt, U., & Böhm, R. (2019). Are groups more competitive, more selfish-rational or more prosocial bargainers? Journal of Behavioral and Experimental Economics, 78, 146-159. https://doi.org/10.1016/j.socec.2018.12.003
Olsen, J., Kasper, M., Kogler, C., Mühlbacher, S., & Kirchler, E. (2019). Mental accounting of income tax and value added tax among self-employed business owners. Journal of Economic Psychology, 70, 125-139. https://doi.org/10.1016/j.joep.2018.12.007
Onu, D., Oats, L., & Kirchler, E. (2019). The Dynamics of Internalised and Extrinsic Motivation in the Ethical Decision-Making of Small Business Owners. Applied Psychology: an international review, 68(1), 177–201. https://doi.org/10.1111/apps.12151
Böhm, R., & Betsch, C. (2019). Ablehnung der Impfpflicht ist keine Ablehnung des Impfens. Deutsches Ärzteblatt. https://doi.org/10.3238/PersInfek.2019.07.22.05
Erard, B., Kirchler, E., & Olsen, J. (2019). Audit impact study: The specific deterrence implications of increased reliance on correspondence audits. In Taxpayer Advocate Service: Annual Report to Congress 2019 (pp. 257-268) https://taxpayeradvocate.irs.gov/Media/Default/Documents/2019-ARC/ARC19_Volume1_TRRS_03_AuditImpact.pdf
Olsen, J., Kapferer, T., & Kirchler, E. (2019). Comaración psicológica del impuesto sobre la renta y el impuesto al valor agregado: representaciones sociales, registro mental y cumplimiento. In C. A. Ruiz Jiménez (Ed.), Derecho Tributario y Derechos Humanos. Diàlogo en Mèxico y el Mundo (pp. 445-476). Tritant lo Blanch.
Betsch, C., Schmid, P., Korn, L., Steinmeyer, L., Heinemeier, D., Eitze, S., Küpke, N. K., & Böhm, R. (2019). Impfverhalten psychologisch erklären, messen und verändern. Bundesgesundheitsblatt, Gesundheitsforschung, Gesundheitsschutz, 62, 400-409. https://doi.org/10.1007/s00103-019-02900-6
Mühlbacher, S., & Kirchler, E. (2019). Individual Differences in Mental Accounting. Frontiers in Psychology, 10(2866), Article 2866. https://doi.org/10.3389/fpsyg.2019.02866
Kirchler, E. (2019). Steuerehrlichkeit und die zwei Gesichter der Macht. In M. Clasen, C. Hoffmann, H. Kalrep-Rometsch, & R. Freytag (Eds.), Abstracts zur 23. Fachtagung der Gesellschaft für angewandte Wirtschaftspsychologie (GWPs) (pp. 14). Pabst.
Kirchler, E., & Zieser, M. (2019). Steuern: Nutzenmaximierung, Moral und Komplexität. In W. Summersberger (Ed.), Der Wert bei Drittstaatslieferungen. Abgaben- und finanzstrafrechtliche Risken im Außenhandel (pp. 11-38). Linde Verlag Wien GmbH.
Gangl, K., Hartl, B., Hofmann, E., & Kirchler, E. (2019). The relationship between Austrian tax auditors and self-employed taxpayers: Evidence from a qualitative study. Frontiers in Psychology, 10, Article 1034. https://doi.org/10.3389/fpsyg.2019.01034
Enachescu, J., Olsen, J., Kogler, C., Zeelenberg, M., Breugelmans, S. M., & Kirchler, E. (2019). The role of emotions in tax compliance behavior: A mixed-methods approach. Journal of Economic Psychology, 74, Article 102194. https://doi.org/10.1016/j.joep.2019.102194
Enachescu, J., & Kirchler, E. (2019). The slippery slope framework of tax behaviour: reviewed and revised. In S. Goslinga, L. van der Hel-van Dijk, P. Macini, & A. van Stenbergen (Eds.), Tax and Trust. Instituitions, Interactions and Instruments (pp. 87-120). Eleven International Publishing.
2018
Betsch, C., Schmid, P., Heinemeier, D., Korn, L., Holtmann, C., & Böhm, R. (2018). Beyond confidence: Development of a measure assessing the 5C psychological antecedents of vaccination. P L o S One, 13(12), Article e0208601. https://doi.org/10.1371/journal.pone.0208601
Olsen, J., Kasper, M., Enachescu, J., Benk, S., Budak, T., & Kirchler, E. (2018). Emotions and tax compliance among small business owners: An experimental survey. International Review of Law and Economics, 56, 42-52. https://doi.org/10.1016/j.irle.2018.05.004
Betsch, C., & Böhm, R. (2018). Moral values do not affect prosocial vaccination. Nature Human Behaviour, 2(12), 881-882. https://doi.org/10.1038/s41562-018-0478-1
Böhm, R., Rockenbach, B., & Zimmermann, J. (2018). United we stand, divided we fall: The limitations of between-group comparisons for fostering within-group cooperation. Journal of Economic Psychology, 69, 19-29. https://doi.org/10.1016/j.joep.2018.09.005
Korn, L., Betsch, C., Böhm, R., & Meier, N. W. (2018). Social nudging: The effect of social feedback interventions on vaccine uptake. Health Psychology, 37(11), 1045-1054. https://doi.org/10.1037/hea0000668
Pfattheicher, S., Böhm, R., & Kesberg, R. (2018). The advantage of democratic peer punishment in sustaining cooperation within groups. Journal of Behavioral Decision Making, 31(4), 562-571. https://doi.org/10.1002/bdm.2050
Böhm, R., Theelen, M. M. P., Rusch, H., & Lange, P. A. M. V. (2018). Costs, needs, and integration efforts shape helping behavior toward refugees. Proceedings of the National Academy of Sciences, 115(28), 7284-7289. https://doi.org/10.1073/pnas.1805601115
Böhm, R., Thielmann, I., & Hilbig, B. E. (2018). The brighter the light, the deeper the shadow: Morality also fuels aggression, conflict, and violence. Behavioral and Brain Sciences, 41, Article e98. https://doi.org/10.1017/S0140525X18000031
Pfattheicher, S., & Böhm, R. (2018). Honesty-humility under threat: Self-uncertainty destroys trust among the nice guys. Journal of Personality and Social Psychology, 114(1), 179-194. https://doi.org/10.1037/pspp0000144
Beer, S., Kasper, M., Kirchler, E., & Brian, E. (2018). Audits, Attitudes and Tax Compliance: Evidence from Self-Employed US Taxpayers. Paper presented at 6th Annual TARC Conference, Exeter, United Kingdom.
Gangl, K., Pfabigan, D., Lamm, C., Kirchler, E., & Hofmann, E. (2018). Coercive and legitimate authority impact tax honesty: Evidence from behavioral and ERP experiments. Paper presented at Conference on Decision Sciences, Konstanz, Germany.
Showing entries 101 - 150 out of 525