Publications
Showing entries 301 - 350 out of 545
2013
Mühlbacher, S., Gangl, K., de Groot, M., Goslinga, S., Hofmann, E., Kogler, C., Antonides, G., & Kirchler, E. (2013). “How can I help you?” Perceived service orientation of tax authorities and tax compliance. Paper presented at Shadow Economy, Tax Evasion & Governance, Münster, Germany.
Betsch, C., Böhm, R., & Korn, L. (2013). Inviting free-riders or appealing to prosocial behavior? Game-theoretical reflections on communicating herd immunity in vaccine advocacy. Health Psychology, 32(9), 978–985. https://doi.org/10.1037/a0031590
Hartner-Tiefenthaler, M., Kirchler, E., & Rechberger, S. (2013). Justice perceptions and cooperation of citizens with the tax-authorities. The group engagement model of cooperation. Citizenship Teaching & Learning, 8(2), 179-193. https://doi.org/10.1386/ctl.8.2.179_1
Berti, C., Kastlunger, B., & Kirchler, E. (2013). La china scivolosa del comportamento fiscal: un contributo alla costruzione di uno strumento per la ricerca sulla compliance. Giornale Italiano di Psicologia, 40(2), 377-406.
Mühlbacher, S., Hartl, B., & Kirchler, E. (2013). Mental accounting in consumer decisions: On the impact of income source on spending behavior. Paper presented at 55th Conference of Experimental Psychologists, Wien, Austria.
Kogler, C., Kirchler, E., Batrancea, L., & Nichita, A. (2013). Power and trust as determinants of tax compliance. Paper presented at Experimentelle Steuerforschung, Paderborn, Germany.
Kastlunger, B., Lozza, E., Kirchler, E., & Schabmann, A. (2013). Powerful authorities and trusting citizens: The slippery slope framework and tax compliance in Italy. Journal of Economic Psychology, 34(1), 36-54.
Böhm, R., Rothermund, K., & Kirchkamp, O. (2013). Social categorization and group-motivated interindividual-intergroup discontinuity. European Journal of Social Psychology, 43(1), 40-49. https://doi.org/10.1002/ejsp.1923
Stark, J., Kogler, C., & Kirchler, E. (2013). Social representations of inheritance tax. Paper presented at Justice, Taxation and Social Policy, Salzburg, Austria.
Hofmann, E., Hartner-Tiefenthaler, M., Gangl, K., & Kirchler, E. (2013). Tax authorities‘ measures to enhance tax payments: A laboratory experiment to test the impact of coercive or legitimate power on taxpayers‘ compliance. Paper presented at 55th Conference of Experimental Psychologists, Wien, Austria.
Hofmann, E., Hartner-Tiefenthaler, M., Gangl, K., & Kirchler, E. (2013). Tax authorities‘ measures to enhance tax payments: A laboratory experiment to test the impact of coercive or legitimate power on taxpayers‘ compliance. Paper presented at XVIth European Congress of Work and Organizational Psychology (EAWOP), Münster, Germany.
Gangl, K., Hofmann, E., Pfabigan, D., Kirchler, E., & Lamm, C. (2013). The effect of coercive power and legitimate power of tax authorities on tax behavior. Paper presented at XVIth European Congress of Work and Organizational Psychology (EAWOP), Münster, Germany.
Gangl, K., Hofmann, E., & Kirchler, E. (2013). The impact of communication and motivation strategies on tax compliance. Paper presented at 55th Conference of Experimental Psychologists, Wien, Austria.
Kogler, C., Mittone, L., & Kirchler, E. (2013). The impact of delayed feedback concerning audits and additional taxes on trust and compliance. Paper presented at Shadow Economy, Tax Evasion & Governance, Münster, Germany.
Kogler, C., Batrancea, L., Nichita, A., & Kirchler, E. (2013). The influence of trust in and power of authorities on tax compliance. Paper presented at Justice, Taxation and Social Policy, Salzburg, Austria.
Böhm, R., & Rockenbach, B. (2013). The inter-group comparison - intra-group cooperation hypothesis: Comparisons between groups increase efficiency in public goods provision. P L o S One, 8(2), Article e56152. https://doi.org/10.1371/journal.pone.0056152
Lozza, E., Kastlunger, B., Tagliabue, S., & Kirchler, E. (2013). The relationship between political ideology and attitudes toward tax compliance: The case of Italian taxpayers. Journal of Social and Political Psychology, 1(1), 51-73. https://doi.org/10.5964/jspp.v1i1.108
Kogler, C., Batrancea, L., Nichita, A., Pantya, J., Belianin, A. V., & Kirchler, E. (2013). Trust and power as determinants of tax compliance: Testing the assumptions of the slippery slope framework in Austria, Hungary, Romania and Russia. Journal of Economic Psychology, 34(1), 169-180.
Kogler, C., Kirchler, E., Batrancea, L., & Nichita, A. (2013). Trust and power as main determinants of tax compliance: are the assumptions of the slippery slope framework valid all over the world?. Paper presented at TRN (Tax Research Network), Exeter, United Kingdom.
Kogler, C., Kirchler, E., Batrancea, L., & Nichita, A. (2013). Trust, power, tax compliance: A worldwide evaluation of the slippery slope framework. Paper presented at 55th Conference of Experimental Psychologists, Wien, Austria.
2012
Hofmann, E., Gangl, K., Stark, J., & Kirchler, E. (2012). The impact of coercive and legitimate power of tax authorities on taxpayers’ trust in authorities and their tax behavior: An extension of the Slippery Slope Framework.. Paper presented at IAREP 2012 Conference, Wroclaw, Poland.
Hofmann, E., Gangl, K., & Kirchler, E. (2012). SSF-Inventory: A measurement instrument to assess the perception of tax authorities’ power and trust in authorities.. Paper presented at International Society of Political Psychology Meeting "Power, Politics and Paranoia", Amsterdam, Netherlands.
Gangl, K., Hofmann, E., Pollai, M., & Kirchler, E. (2012). Die Dynamik von Macht und Vertrauen im „Slippery Slope Framework“ und ihr Einfluss auf das Steuerklima.. Paper presented at 10. Tagung der Österreichischen Gesellschaft für Psychologie, Graz, Austria.
Hofmann, E., Gangl, K., & Kirchler, E. (2012). Konsequenzen von Machtwechseln in der Steuerbehörde auf das Steuerverhalten. Eine experimentelle Überprüfung des Slippery Slope Frameworks.. Paper presented at 10. Tagung der Österreichischen Gesellschaft für Psychologie, Graz, Austria.
Alm, J., Kirchler, E., & Mühlbacher, S. (2012). Combining psychology and economics in the analysis of compliance: From enforcement to cooperation. Economic Analysis and Policy : EAP ; journal of the Economic Society of Australia, 42(2), 133-151.
Gangl, K., Kastlunger, B., Kirchler, E., & Voracek, M. (2012). Confidence in the economy in times of crisis: Social representations of experts and laypeople. Journal of Socio-Economics, 41, 603-614.
Kamleitner, B., Hölzl, E., & Kirchler, E. (2012). Credit use: Psychological perspectives on a multifaceted phenomenon. International Journal of Psychology, 47(1), 1-27.
Pollai, M., & Kirchler, E. (2012). Differences in risk-defusing behavior in deciding for oneself versus deciding for other people. Acta Psychologica, 139, 239-243.
Hartl, B., Mühlbacher, S., & Kirchler, E. (2012). Mental Accounting in Konsumentscheidung: Der Einfluss unterschiedlicher EInnahmequellen auf das Ausgabeverhalten. Paper presented at 10. Tagung der Österreichischen Gesellschaft für Psychologie, Graz, Austria.
Hartner-Tiefenthaler, M., Kubicek, B., Kirchler, E., Rechberger, S., & Wenzel, M. (2012). Perceived distributive fairness of European transfer payments and EU-taxes in Austria, the Czech Republic, and the United Kingdom. Applied Psychology: an international review, 61(3), 454-478.
Maciejovsky, B., Schwarzenberger, H., & Kirchler, E. (2012). Rationality versus emotions: The case of tax ethics and compliance. Journal of Business Ethics, 109(3), 339-350.
Alm, J., Kirchler, E., Mühlbacher, S., Gangl, K., Hofmann, E., Kogler, C., & Pollai, M. (2012). Rethinking the research paradigm for analysing tax compliance behaviour. CESifo Economic Studies, 13(2), 33-40.
Penz, E., & Kirchler, E. (2012). Sex-role specialization in a transforming market: Empirical evidence from Vietnamese middle-class households. Journal of Macromarketing, 32(1), 61-73. https://doi.org/10.1177/0276146711421787
Gangl, K., Hofmann, E., & Kirchler, E. (2012). Tax authorities’ interaction with taxpayers: compliance by power and trust. Paper presented at Tax Governance – The future role of tax administrations in a networking society, Wien, Austria.
Kamleitner, B., Korunka, C., & Kirchler, E. (2012). Tax compliance of small business owners: A review. International Journal of Entrepreneurial Behaviour & Research, 18(3), 330-351.
Mühlbacher, S., Mittone, L., Kastlunger, B., & Kirchler, E. (2012). Uncertainty resolution in tax experiments: Why waiting for an audit increases compliance. Journal of Socio-Economics, 41(39), 289-291.
2011
Gangl, K., Hofmann, E., Pollai, M., & Kirchler, E. (2011). Cooperative tax behaviour: The interaction of power and trust in the „slippery slope framework“.. Paper presented at IAREP/SABE/ICABEEP 2011, Exeter, United Kingdom.
Hölzl, E., & Kirchler, E. (2011). Consumer decisions as a central research topic in economic psychology. Zeitschrift für Psychologie, 219(4), 253-254.
Kirchler, E., & Hölzl, E. (2011). Economic and psychological determinants of consumer Behavior. Zeitschrift für Psychologie, 219(4), 195-197.
Wahl, I., & Kirchler, E. (2011). Einschätzung der finanziellen Risikobereitschaft von Anleger/innen am Finanzmarkt. Bank Archiv: Zeitschrift für das gesamte Bank- und Börsenwesen, 59, 385-390.
Wahl, I., Endres, M., & Kirchler, E. (2011). Freiwillige und erzwungene Kooperation in sozialen Dilemmata: Das Slippery Slope Modell im öffentlichen Verkehr. Wirtschaftspsychologie, 1, 87-100.
Hölzl, E., Kamleitner, B., & Kirchler, E. (2011). Loan repayment plans as sequences of instalments. Journal of Economic Psychology, 32(4), 621-631.
Kirchler, E., & Witte, E. H. (2011). Ökonomisch-psychologische Überlegungen zum Steuerverhalten. Wirtschaftspsychologie, 1, 3-12.
Kamleitner, B., Hornung, B., & Kirchler, E. (2011). Over-indebtedness and the interplay of factual and mental money management: An interview study. New Zealand Economic Papers, 45(1-2), 139-160.
Hartner-Tiefenthaler, M., Rechberger, S., Kirchler, E., & Wenzel, M. (2011). Perceived distributive fairness of EU transfer payments, outcome favorability, identity, and EU-tax compliance. Law & Policy, 33(1), 59-81.
Mühlbacher, S., Kirchler, E., & Kunz, A. (2011). The impact of transaction utility on consumer decisions: The role of loss aversion and of acquisition utility. Zeitschrift für Psychologie, 219(4), 217-223. https://doi.org/10.1027/2151-2604/a000075
Mühlbacher, S., Kirchler, E., & Schwarzenberger, H. (2011). Voluntary vs. enforced tax compliance: Empirical evidence for the “slippery slope” framework. European Journal of Law and Economics, 32, 89-97.
Kastlunger, B., Mühlbacher, S., Kirchler, E., & Mittone, L. (2011). What Goes Around Comes Around? Experimental Evidence of the Effect of Rewards on Tax Compliance. Public Finance Review, 39(1), 150-167.
Kirchler, E., & Mühlbacher, S. (2011). Zahlen – oder nicht? Gehirn & Geist. Das Magazin für Psychologie und Hirnforschung, 10, 19-21.
2010
Böhm, R., Funke, F., & Harth, N. S. (2010). Same-race and same-gender voting preferences and the role of perceived realistic threat in the democratic primaries and caucuses 2008. Analyses of Social Issues and Public Policy, 10(1), 248-261. https://doi.org/10.1111/j.1530-2415.2010.01208.x
Showing entries 301 - 350 out of 545