Publications
Showing entries 201 - 250 out of 518
2016
Olsen, J., Kogler, C., Stark, J., & Kirchler, E. (2016). Value added tax vs. income tax: A comparison of social representations, emotions, and knowledge. Paper presented at 50. Kongress der Deutschen Gesellschaft für Psychologie, Leipzig, Germany.
2015
Amberger, H., Eberhartinger, E., & Kasper, M. (2015). The Role of Tax Rate Based Decision Heuristics in Tax Planning Through Intra-group Financing. Paper presented at National Tax Association - 108th Annual Conference on Taxation, Boston, Maryland, United States.
Betsch, C., Böhm, R., & Chapman, G. B. (2015). Using behavioral insights to increase vaccination policy effectiveness. Policy Insights from the Behavioral and Brain Sciences, 2(1), 61-73. https://doi.org/10.1177/2372732215600716
Amberger, H., Eberhartinger, E., & Kasper, M. (2015). Heuristics and tax planning: evidence from a laboratory experiment. Paper presented at 5th Doctoral Meeting of the Oxford University Centre for Business Taxation in Oxford, Oxford, United Kingdom.
Thielmann, I., Böhm, R., & Hilbig, B. E. (2015). Different games for different motives: Comment on Haesevoets, Folmer, and Van Hiel (2015). European Journal of Personality, 29(4), 506-508. https://doi.org/10.1002/per.2007
Kogler, C., Muehlbacher, S., & Kirchler, E. (2015). Testing the „slippery slope framework“ among self-employed taxpayers. Economics of Governance, 16(2), 125-142. https://doi.org/10.1007/s10101-015-0158-9
Hartl, B., Hofmann, E., Gangl, K., Hartner-Tiefenthaler, M., & Kirchler, E. (2015). Does the Sole Description of a Tax Authority Affect Tax Evasion? - The Impact of Described Coercive and Legitimate Power. PLoS ONE, 10(4), [e0123355]. https://doi.org/10.1371/journal.pone.0123355
Gangl, K., Hofmann, E., & Kirchler, E. (2015). Tax authorities’ interaction with taxpayers: A conception of compliance in social dilemmas by power and trust. New Ideas in Psychology, 37, 13-23. https://doi.org/10.1016/j.newideapsych.2014.12.001
Kogler, C., Mittone, L., & Kirchler, E. (2015). Delayed Feedback on audits affects compliance and fairness perceptions. Paper presented at IAREP/SABE Joint conference 2015, Sibiu, Romania.
Korn, L., Holtmann, C., Betsch, C., & Böhm, R. (2015). Die Impfbereitschaft verstehen und verbessern: Wenn persönliche Impfentscheidungen im Konflikt mit dem Gemeinwohl stehen und wie man dieses Dilemma auflösen kann. The In-Mind : IM ; Psychologie für alle. [Deutsche Ausgabe], 2015(2). https://de.in-mind.org/article/die-impfbereitschaft-verstehen-und-verbessern-wenn-persoenliche-impfentscheidungen-im
Kirchler, E., & Kogler, C. (2015). Diversification bias. In M. Altman (Ed.), Real-world decision making: An encyclopedia of behavioral economics (pp. 99-101). Greenwood Press.
Hartl, B., Hofmann, E., Kirchler, E., & Penz, E. (2015). Do we need rules for ‘what’s mine is yours’? Attitudes towards the introduction of a governance system rationalizing depletion of resources in a collaborative consumption setting. Paper presented at 123rd Annual Convention of the American Psychological Association, Toronto, Canada.
Kirchler, E., & Kogler, C. (2015). Endowment effect. In M. Altman (Ed.), Real-world decision making: An encyclopedia of behavioral economics (pp. 118-119). Greenwood Press.
Kirchler, E., & Kogler, C. (2015). Framing. In M. Altman (Ed.), Real-world decision making: An encyclopedia of behavioral economics (pp. 164-166). Greenwood Press.
Hofmann, E., Hartl, B., Kirchler, E., & Muehlbacher, S. (2015). Gender stereotypes of leaders: A content analysis of obituaries. Paper presented at 17th Congress of the European Association of Work and Organizational Psychology, Oslo, Norway.
Kirchler, E., & Hofmann, E. (2015). Household decisions. In M. Altman (Ed.), Real-world decision making: An encyclopedia of behavioral economics (pp. 203-205). Greenwood Press.
Penz, E., & Kirchler, E. (2015). Impact of Spouses' Past Influence Patterns on Economic Decision Making: A Couple's Diary Technique Applied in Vietnamese Households. In B. Schmitt, & L. Lee (Eds.), The Psychology of Asian Consumer (pp. 97). Routledge.
Weisel, O., & Böhm, R. (2015). “Ingroup love“ and “outgroup hate“ in intergroup conflict between natural groups. Journal of Experimental Social Psychology, 60, 110-120. https://doi.org/10.1016/j.jesp.2015.04.008
Pantya, J., Kovacs, J., Kogler, C., Illyés, K., & Kirchler, E. (2015). Lay perceptions of and behavioral reactions to flat and progressive tax systems. Paper presented at IAREP/SABE Joint conference 2015, Sibiu, Romania.
Hofmann, E., Gangl, K., Hartl, B., Berkics, M., & Kirchler, E. (2015). Powerful authorities and trusting citizens: Interaction climate and tax compliance in Austria, Finland and Hungary. Paper presented at The Informal Economy – Global and Local, Sheffield, United Kingdom.
Kirchler, E., & Stark, J. (2015). Price-quality illusion. In M. Altman (Ed.), Real-world decision making: An encyclopedia of behavioral economics (pp. 336-338). Greenwood Press.
Kasper, M., Beer, S., & Loeprick, J. (2015). Puzzling tax law - Behavioral responses to complexity. Paper presented at Joint IAREP/SABE Conference, Sibiu, Romania.
Hartl, B., Hofmann, E., Kirchler, E., & Penz, E. (2015). Regulations within a collaborative consumption community? Attitudes towards the introduction of a governance system. Paper presented at IAREP/SABE Joint conference 2015, Sibiu, Romania.
Kogler, C., Olsen, J., Kühberger, A., & Kirchler, E. (2015). Revisiting the Allingham & Sandmo-Model of tax evasion as a decision under risk: An eye-tracking approach. Paper presented at 34th Meeting of the European Group of Process Tracing Studies EGPROC, Berlin, Germany.
Hofmann, E., Hartl, B., Olsen, J., & Kirchler, E. (2015). Sanctions in different social dilemmas: Impact and intervening factors. Paper presented at 16th International Conference on Social Dilemmas, Hongkong, China.
Kirchler, E., & Hartl, B. (2015). Tax avoidance, tax evasion, and the shadow economy. In M. Altman (Ed.), Real-world decision making: An encyclopedia of behavioral economics (pp. 431-432). Greenwood Press.
Kasper, M., Kogler, C., & Kirchler, E. (2015). Tax policy and the news: An empirical analysis of tax payers’ perceptions of tax-related media coverage and its impact on tax compliance. Journal of Behavioral and Experimental Economics, 54, 58-63.
Stark, J., & Kirchler, E. (2015). Taxing inheritance: Normative value principles and attitudes towards a controversially debated tax and earmarking as a measure to increase compliance. Paper presented at IAREP/SABE Joint conference 2015, Sibiu, Romania.
Gangl, K., Hofmann, E., de Groot, M., Antonides, G., Goslinga, S., Hartl, B., & Kirchler, E. (2015). Taxpayers’ motivations relate to tax compliance: Evidence from two representative samples of Austrian and Dutch entrepreneurs. Journal of Tax Administration, 1(2), 15-25. http://jota.website/article/download/45/44
Gangl, K., Hofmann, E., de Groot, M., Antonides, G., Goslinga, S., Hartl, B., & Kirchler, E. (2015). Taxpayers‘ motivations relating to tax compliance: Evidence from two representative samples of Austrian and Dutch self-employed taxpayers. Journal of Tax Administration, 1(2), 15-25.
Gangl, K., Hofmann, E., Hartl, B., & Kirchler, E. (2015). The double edged character of coercive power in social dilemmas. Evidence from a representative sample of self-employed taxpayers. Paper presented at 16th International Conference on Social Dilemmas, Hongkong, China.
Kogler, C., Casal, S., Mittone, L., & Kirchler, E. (2015). The effect of voice on tax contribution and distribution on tax honesty. Paper presented at TRN 2015 Conference, Hull, United Kingdom.
Kasper, M., Amberger, H., & Eberhartinger, E. (2015). The role of tax rate based decision heuristics in tax planning through intra-group financing. Paper presented at Joint IAREP/SABE Conference, Sibiu, Romania.
Frecknall-Hughes, J., & Kirchler, E. (2015). Towards a general theory of tax practice. Social & Legal Studies, 24(2), 289–312. https://doi.org/10.1177/0964663915571787
Kirchler, E., & Gangl, K. (2015). Trust. In M. Altman (Ed.), Real-world decision making: An encyclopedia of behavioral economics (pp. 442-444). Greenwood Press.
Olsen, J., Kogler, C., Kirchler, E., Batrancea, L., & Nichita, A. (2015). Trust in authorities and power of authorities correspond with shadow economy and corruption: A 44 nation study. Paper presented at TRN 2015 Conference, Hull, United Kingdom.
Olsen, J., Kogler, C., Kirchler, E., Batrancea, L., & Nichita, A. (2015). Trust in authorities and power of authorities correspond with shadow economy and corruption: A 44 nation study. Paper presented at IAREP/SABE Joint conference 2015, Sibiu, Romania.
Dezsö, L., Steinhart, J., & Kirchler, E. (2015). Unfair treatment corrupts compliance. In Book of abstracts: Subjective Probability, Utility, and Decision Making (SPUDM) Conference, -20 August 2015, Budapest (pp. 81). http://www.spudm25.eu/images/docs/Abstract_book_FINAL.pdf
Zehnter, M. K., & Kirchler, E. (2015). Verpflichtende Frauenquoten – genderbewusste Organisationskultur? Soziale Repräsentation über Quotenregelungen an Universitäten. Paper presented at Gender- und Diversity-Management in der Forschung, Stuttgart, Germany.
Zehnter, M. K., & Kirchler, E. (2015). Women and men oppose women quotas more than men quotas. Paper presented at 14th European Congress of Psychology (ECP), Milan, Italy.
Zehnter, M. K., & Kirchler, E. (2015). Women quotas from the perspective of Social Representation Theory. Paper presented at 4th European Conference on Politics and Gender (ECPG), Uppsala, Sweden.
Kirchler, E., & Mühlbacher, S. (2015). Zahlen – oder nicht? Spektrum der Wissenschaft. Gehirn & Geist. Das Magazin für Psychologie und Hirnforschung, 3, 61-63.
2014
Hofmann, E., Voracek, M., Kirchler, E., & Bock, C. (2014). Socio-demographic determinants of tax compliance.. Paper presented at 23rd Annual Tax Research Network (TRN) Conference, London, United Kingdom.
Neszveda, G., Bakó, B., Dezsö, L., Jonathan, S., & Kirchler, E. (2014). Applying Focus Weighted Utility on Designing Loan Repayment Plans. Workshop on Behavioral Economics and Industrial Organizations, Budapest, Hungary.
Dezsö, L., Neszveda, G., Bakó, B., Steinhart, J., & Kirchler, E. (2014). Increased focus on repayment makes a loan less attractive. 13th TIBER Symposium on Psychology and Economics, Tilburg, Netherlands.
Gangl, K., Torgler, B., Kirchler, E., & Hofmann, E. (2014). Effects of supervision on tax compliance: Evidence from a field experiment in Austria. Economics Letters, 123(3), 378-382. https://doi.org/10.1016/j.econlet.2014.03.027
Buttelmann, D., & Böhm, R. (2014). The ontogeny of the motivation that underlies in-group bias. Psychological Science, 25(4), 921-927. https://doi.org/10.1177/0956797613516802
A, P., Mühlbacher, S., & Kirchler, E. (2014). The slippery slope framework on tax compliance: An attempt to formalization. Journal of Economic Psychology, 40, 20-34. https://doi.org/10.1016/j.joep.2013.04.004
Pantya, J., Kovacs, J., Kogler, C., & Kirchler, E. (2014). Az egy- és többkulcsos adórendszerek közötti váltás hatása az adózási magatartásra és a munkateljesítményre. Paper presented at 23rd Annual Meeting of the Hungarian Psychological Association, Târgu Mureș, Romania.
Gangl, K., Kastlunger, B., Kirchler, E., Voracek, M., & Tement, S. (2014). Confidence in the economy in times of crisis: Social representations of experts and laypeople. Paper presented at 15th Biennial Conference of the International Society of Justice Research (ISJR), New York, United States.
Showing entries 201 - 250 out of 518