Publications
Showing entries 201 - 250 out of 545
2016
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, Article 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, Article 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, Article 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
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), Article 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.
Showing entries 201 - 250 out of 545