Publications
Showing entries 151 - 200 out of 515
2017
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), [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, [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
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.
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
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
Hartl, B., Hofmann, E., & Kirchler, E. (2016). Do we need rules for 'what's mine is yours'? Governance in collaborative consumption communities. Journal of Business Research, 69(8), 2756-2763. https://doi.org/10.1016/j.jbusres.2015.11.011
Beer, S., Kasper, M., Kirchler, E., & Erard, B. (2016). Do audits deter future non-compliance? Evidence on self-employed taxpayers. Paper presented at 6th Annual IRS-TPC Joint Research Conference on Tax Administration, Washington DC, United States.
Betsch, C., & Böhm, R. (2016). Detrimental effects of introducing partial compulsory vaccination: Experimental evidence. European Journal of Public Health, 26(3), 378–381. https://doi.org/10.1093/eurpub/ckv154
Böhm, R., & Theelen, M. M. P. (2016). Outcome valence and externality valence framing in public good dilemmas. Journal of Economic Psychology, 54, 151-163. https://doi.org/10.1016/j.joep.2016.04.003
Kogler, C., Mittone, L., & Kirchler, E. (2016). Delayed feedback on tax audits affects compliance and fairness perceptions. Journal of Economic Behavior & Organization, 124, 81-87. https://doi.org/10.1016/j.jebo.2015.10.014
Schwarzenberger, H., Mühlbacher, S., Bazart, C., Unger, L., & Kirchler, E. (2016). Une typologie des contribuables travailleurs indépendants basée sur les attitudes motivationnelles. Social Science Information: information sur les sciences sociales, 55(1), 60-77. https://doi.org/10.1177/0539018415612145
Amberger, H., Eberhartinger, E., & Kasper, M. (2016). Behavioral Aspects of Tax Planning: Evidence from a Laboratory Experiment. Paper presented at 28th annual American Taxation Association Midyear Meeting, Orlando, Florida, United States.
Böhm, R., Rusch, H., & Gürerk, Ö. (2016). What makes people go to war? Defensive intentions motivate retaliatory and preemptive intergroup aggression. Evolution and Human Behavior, 37(1), 29-34. https://doi.org/10.1016/j.evolhumbehav.2015.06.005
Stark, J., Kogler, C., Gaisbauer, H., Sedmak, C., & Kirchler, E. (2016). Differentiating Views of Inheritance: The Free Association Task as a Method to Assess Social Representations of Wealth, Inherit, and Bequeath. Review of Behavioral Economics, 3(1), 91-111. https://doi.org/10.1561/105.00000044
Olsen, J., Saredi, V., Kogler, C., Mittone, L., & Kirchler, E. (2016). Direct vs. indirect taxation: The influence of VAT on income tax compliance. Paper presented at IAREP/SABE Joint conference 2016, Wageningen, Netherlands.
Braun, J., Kasper, M., Majdanska, A., & Somare, M. (2016). Drivers of Suspicious Transaction Reporting Levels: Evidence from a Legal and Economic Perspective. Journal of Tax Administration, 2(1), 95-125. http://jota.website/index.php/JoTA/article/view/72
Böhm, R., & Rusch, H. (2016). Evolved psychology of warfare. In V. Weekes-Shackleford (Ed.), Encyclopedia of Evolutionary Psychological Science (pp. 1-3). Springer. https://doi.org/10.1007/978-3-319-16999-6_2964-1
Böhm, R., Betsch, C., Korn, L., & Holtmann, C. (2016). Exploring and Promoting Prosocial Vaccination: A Cross-Cultural Experiment on Vaccination of Health Care Personnel. BioMed Research International, 2016, [6870984]. https://doi.org/10.1155/2016/6870984
Penz, E., & Kirchler, E. (2016). Households in international marketing research Vienna Diary Technique (VDT) as a method to investigate decision dynamics. International Marketing Review, 33(3), 432-453. https://doi.org/10.1108/IMR-01-2015-0007
Kogler, C., Olsen, J., & Kirchler, E. (2016). How explicit presentation of expected values influences tax compliance decisions. Paper presented at ASPO, Leiden, Netherlands.
Betsch, C., Böhm, R., Airhihenbuwa, C. A., Butler, R., Chapman, G. B., Haase, N., Herrmann, B., Igarashi, T., Kitayama, S., Korn, L., Nurm, Ü-K., Rohrmann, B., Rothman, A. J., Shavitt, S., Updegraff, J. A., & Uskul, A. K. (2016). Improving medical decision making and health promotion through culture-sensitive health communication: An agenda for science and practice. Medical Decision Making, 36(7), 811-833. https://doi.org/10.1177/0272989X15600434
Böhm, R. (2016). Intuitive participation in aggressive intergroup conflict: Evidence of weak versus strong parochial altruism. Frontiers in Psychology, 7, [1535]. https://doi.org/10.3389/fpsyg.2016.01535
Kirchler, E., Winter, L., & Penz, E. (2016). Methods of studying economic decisions in private households. Revista Critica de Ciéncias Sociais, 111(111), 81-108. https://doi.org/10.4000/rccs.6467
Rusch, H., Böhm, R., & Herrmann, B. (2016). Parochial altruism: Pitfalls and prospects. Frontiers in Psychology, 7, [1004]. https://doi.org/10.3389/fpsyg.2016.01004
Gangl, K., Hofmann, E., Hartl, B., & Kirchler, E. (2016). Power of Authorities and Trust in Authorities Determine the Interaction Climate and Tax Compliance. In D. Salter, & L. Oats (Eds.), Contemporary Issues in Taxation Research Volume 2 (Vol. 2). Fiscal Publications.
Theelen, M. M. P., & Böhm, R. (2016). Reciprocal altruism and group living. In Encyclopedia of Evolutionary Psychological Science (pp. 1-3). Springer. https://doi.org/10.1007/978-3-319-16999-6_3723-1
Stark, J., & Kirchler, E. (2016). Représentations sociales et économie. In G. Lo Monaco, S. Delouvée, & P. Rateau (Eds.), Les représentations sociales. Théories, méthodes et applications (pp. 323-336). De Boeck Publications.
Hartl, B., Hofmann, E., Olsen, J., & Kirchler, E. (2016). Sanctions in different social dilemma situations: Impact and intervening factors. Paper presented at IAREP/SABE Joint conference 2016, Wageningen, Netherlands.
Hofmann, E., Kogler, C., & Kirchler, E. (2016). Shedding Light on the Shadow of the Economy. Research Methods in Studies on Tax Behavior. Review of Behavioral Economics, 3(1), 1-4. https://doi.org/10.1561/105.00000047
Mühlbacher, S., & Kirchler, E. (2016). Taxperiments – About the external validity of laboratory experiments in tax compliance research. Die Betriebswirtschaft, 76(1), 7-19.
Kogler, C., Olsen, J., & Kirchler, E. (2016). The effect of presenting expected values on tax compliance decisions and information processing. Paper presented at IAREP/SABE Joint conference 2016, Wageningen, Netherlands.
Enachescu, J., Kirchler, E., & Kogler, C. (2016). The role of emotions in tax compliance behavior: A qualitative approach. Paper presented at IAREP/SABE Joint conference 2016, Wageningen, Netherlands.
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
Showing entries 151 - 200 out of 515