Publications
Showing entries 151 - 200 out of 545
2019
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.
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 51st Congress of the German Association of Psychology, Frankfurt, Germany.
Zehnter, M., Olsen, J., & Kirchler, E. (2018). Have female leaders become more agentic but less likable over time? An analysis of obituaries for female and male leaders from 1974 to 2016 to investigate changes in descriptive and prescriptive gender stereotypes. Paper presented at Context, Identity, and Choice: Understanding the Constraints on Women's Career Decisions, London, United Kingdom.
Kamleitner, B., Marckhgott, E., & Kirchler, E. (2018). Money management in households. In A. Lewis (Ed.), The Cambridge Handbook of Psychology and Economic Behaviour (2nd ed.) (2 ed., pp. 260-284). Cambridge University Press.
Zehnter, M. K., Olsen, J., & Kirchler, E. (2018). Obituaries of female and male leaders from 1974 to 2016 suggest change in descriptive but stability of prescriptive gender stereotypes. Frontiers in Psychology, 9, Article 2286. https://doi.org/10.3389/fpsyg.2018.02286
Olsen, J., Mosen, J., Voracek, M., & Kirchler, E. (2018). Statistical reporting and evidential value in student theses: An analysis of Master theses in economic psychology from 2000-2016. Paper presented at International Association for Research in Economic Psychology (IAREP) 2017 Conference, Tel Aviv, Israel.
Mosen, J., Voracek, M., Kirchler, E., & Olsen, J. (2018). Statistische Berichterstattung und Beweiskraft in studentischen Abschlussarbeiten: Eine Analyse wirtschaftspsychologischer Abschlussarbeiten 2000-2016. Paper presented at 13. Wissenschaftliche Tagung der Österreichischen Gesellschaft für Psychologie, Linz, Austria.
Olsen, J., Kang, M., & Kirchler, E. (2018). Tax psychology. In A. Lewis (Ed.), The Cambridge Handbook of Psychology and Economic Behaviour (2nd ed.) (2 ed., pp. 405-429). Cambridge University Press.
Enachescu, J., Kogler, C., Zeelenberg, M., Olsen, J., & Kirchler, E. (2018). The role of emotions in tax compliance behavior. A mixed-methods approach. Paper presented at 29th International Congress of Applied Psychology (ICAP), Montreal, Canada.
Pantya, J., Kogler, C., Kovacs, J., & Kirchler, E. (2018). Work performance and tax compliance depend on tax design and perceived fairness. Paper presented at Prague Conference on Behavioral Sciences, Prag, Czech Republic.
2017
Böhm, R., Meier, N. W., Korn, L., & Betsch, C. (2017). Behavioural consequences of vaccination recommendations: An experimental analysis: Consequences of vaccination recommendations. Health Economics, 26(S3), 66-75. https://doi.org/10.1002/hec.3584
Hofmann, E., Voracek, M., Bock, C., & Kirchler, E. (2017). Tax compliance across sociodemographic categories: Meta-analyses of survey studies in 111 countries. Journal of Economic Psychology, 62, 63-71. https://doi.org/10.1016/j.joep.2017.06.005
Mendoza, J., Wielhouwer, J. L., & Kirchler, E. (2017). The backfiring effect of auditing on tax compliance. Journal of Economic Psychology, 62, 284-294. https://doi.org/10.1016/j.joep.2017.07.007
Böhm, R., & Buttelmann, D. (2017). The impact of resource valence on children’s other-regarding preferences. Developmental Psychology, 53(9), 1656–1665. https://doi.org/10.1037/dev0000365
Gangl, K., Pfabigan, D., Lamm, C., Kirchler, E., & Hofmann, E. (2017). Coercive and legitimate authority impact tax honesty: evidence from behavioral and ERP experiments. Social Cognitive and Affective Neuroscience, 12(7), 1108–1117. https://doi.org/10.1093/scan/nsx029
Korn, L., Betsch, C., Böhm, R., & Meier, N. W. (2017). Drawbacks of communicating refugee vaccination rates. The Lancet. Infectious Diseases, 17(4), 364-365. https://doi.org/10.1016/S1473-3099(17)30141-X
Betsch, C., Böhm, R., Korn, L., & Holtmann, C. (2017). On the benefits of explaining herd immunity in vaccine advocacy. Nature Human Behaviour, 1(3), Article 0056. https://doi.org/10.1038/s41562-017-0056
Hofmann, E., Hartl, B., Gangl, K., Hartner-Tiefenthaler, M., & Kirchler, E. (2017). Authorities' Coercive and Legitimate Power: The Impact on Cognitions Underlying Cooperation. Frontiers in Psychology, 8, Article 5. https://doi.org/10.3389/fpsyg.2017.00005
Mühlbacher, S., Hartl, B., & Kirchler, E. (2017). Mental accounting and tax compliance: Experimental evidence for the effect of mental segregation of tax due and revenue on compliance. Public Finance Review, 45(1), 118-139. https://doi.org/10.1177/1091142115602063
Olsen, J., Kogler, C., Stark, J., & Kirchler, E. (2017). Income tax versus value added tax: A mixed-methods comparison of social representations. Journal of Tax Administration, 3(2), 87-107. http://jota.website/article/view/145/110
Stark, J., & Kirchler, E. (2017). Inheritance tax compliance – earmarking with normative value principles. International Journal of Sociology and Social Policy, 37(7/8), 452-467. https://doi.org/10.1108/IJSSP-07-2016-0086
Zehnter, M. K., & Kirchler, E. (2017). I support it, but it’s bad! Free associations and women’s dissociation between explicit and implicit attitudes towards women quotas. Paper presented at EASP Small Group Meeting, Berlin, Germany.
Pfattheicher, S., & Böhm, R. (2017). Mechanisms to detect and punish cheaters. In T. Shackleford (Ed.), Encyclopedia of Evolutionary Psychological Science (pp. 1-3). Springer. https://doi.org/10.1007/978-3-319-16999-6_935-1
Stark, J., El-Sehity, T., & Kirchler, E. (2017). Soziale Repräsentationen – soziale Vorstellungen. In H.-W. Bierhoff, & D. Frey (Eds.), Kommunikation, Interaktion und soziale Gruppenprozesse: Enzyklopädie der Psychologie, Sozialpsychologie (pp. 63-81). Hogrefe.
2016
Gangl, K., Torgler, B., & Kirchler, E. (2016). Patriotism’s impact on cooperation with the state: An experimental study on tax compliance. Political Psychology, 37(6), 867-881. https://doi.org/10.1111/pops.12294
Beer, S., Kasper, M., Kirchler, E., & Erard, B. (2016). Do audits deter future non-compliance? Evidence on self-employed taxpayers. Paper presented at National Tax Association - 109th Annual Conference on Taxation, Baltimore, Maryland, United States.
Böhm, R., Betsch, C., & Korn, L. (2016). Selfish-rational non-vaccination: Experimental evidence from an interactive vaccination game. Journal of Economic Behavior & Organization, 131(B), 183-195. https://doi.org/10.1016/j.jebo.2015.11.008
Thielmann, I., & Böhm, R. (2016). Who does (not) participate in intergroup conflict? Social Psychological and Personality Science, 7(8), 778-787. https://doi.org/10.1177/1948550616660160
Betsch, C., & Böhm, R. (2016). Cultural diversity calls for culture-sensitive health communication. Medical Decision Making, 36(7), 795-797. https://doi.org/10.1177/0272989X16663482
Casal, S., Kogler, C., Mittone, L., & Kirchler, E. (2016). Tax compliance depends on voice of taxpayers. Journal of Economic Psychology, 56, 141-150. https://doi.org/10.1016/j.joep.2016.06.005
Pántaya, J., Kovácsa, J., Kogler, C., & Kirchler, E. (2016). Work performance and tax compliance in flat and progressive tax systems. Journal of Economic Psychology, 56, 262-273. https://doi.org/10.1016/j.joep.2016.08.002
Showing entries 151 - 200 out of 545