Publications
Showing entries 251 - 300 out of 515
2014
Hofmann, E., Gangl, K., Kirchler, E., & Stark, J. (2014). Enhancing Tax Compliance through Coercive and Legitimate Power of Tax Authorities by Concurrently Diminishing or Facilitating Trust in Tax Authorities. Law & Policy, 36(3), 290-313. https://doi.org/10.1111/lapo.12021
Pantya, J., Kovacs, J., Kogler, C., & Kirchler, E. (2014). Experimental investigation of tax compliance in a changing tax environment. Paper presented at 28th International Congress of Applied Psychology (ICAP), Paris, France.
Batrancea, L., Nichita, A., Batrancea, I., Benk, S., Budak, T., & Kirchler, E. (2014). Instances of Compliance Attitudes in a Tax Climate Determined by Trust and Power: A Cross-Cultural Stud.. Paper presented at 13h EBES Conference, Istanbul, Turkey.
Hofmann, E., Hartl, B., Gangl, K., & Kirchler, E. (2014). Interview studies in tax research. Using the example of interviews with Austrian taxpayers to assess their perception of tax authorities‘ measures. Paper presented at 28th International Congress of Applied Psychology (ICAP), Paris, France.
Mühlbacher, S., Hartl, B., & Kirchler, E. (2014). Mental accounting als persönlichkeitsmerkmal. Eine Skala zur Erfassung der mentalen Buchführung. Paper presented at 11. Tagung der Österreichischen Gesellschaft für Psychologie (ÖGP), Wien, Austria.
Mühlbacher, S., Hartl, B., & Kirchler, E. (2014). Mental reframing in the Asian disease problem: A verbal protocol analysis. Paper presented at EGPROC, Salzburg, Austria.
Stark, J., Kogler, C., Gaisbauer, H., Sedmak, C., & Kirchler, E. (2014). Social representations of inheritance: inherit vs bequeth. Paper presented at 11. Tagung der Österreichischen Gesellschaft für Psychologie (ÖGP), Wien, Austria.
Hofmann, E., Voracek, M., Kirchler, E., & Bock, C. (2014). Socio-demographic determinants of tax compliance: A meta-analysis. Paper presented at 23rd Annual Tax Research Network (TRN) Conference, London, United Kingdom.
Hofmann, E., Voracek, M., Kirchler, E., & Bock, C. (2014). Soziodemographische Determinanten des Steuerverhaltens: Eine Meta-Analyse. Paper presented at 49. Kongress der Deutschen Gesellschaft für Psychologie (DGPs), Bochum, Germany.
Hofmann, E., Hartl, B., Gangl, K., Hartner-Tiefenthaler, M., & Kirchler, E. (2014). Steuerehrlichkeit durch strenge Strafen oder hilfreiche Unterstützung? Die Auswirkung von coerciver und legitimer Macht auf psychologische Prozesse zur Kooperation. Paper presented at 11. Tagung der Österreichischen Gesellschaft für Psychologie (ÖGP), Wien, Austria.
Hartl, B., Hofmann, E., Hartner-Tiefenthaler, M., Gangl, K., & Kirchler, E. (2014). Strenge Bestrafung oder Anbieten von Untersützung? Der Einfluss coerciver und legitimer Macht auf das Steuerverhalten. Paper presented at 11. Tagung der Österreichischen Gesellschaft für Psychologie (ÖGP), Wien, Austria.
Gangl, K., Kirchler, E., & Lorenz, C. (2014). Tax non-filing in Pakistan: Ignorance of one’s own rights and corrupt authorities fuel non-filing. Paper presented at 28th International Congress of Applied Psychology (ICAP), Paris, France.
Olsen, J., Kogler, C., & Kirchler, E. (2014). Trust and power as determinants of corruption and shadow economy: A cross-cultural study. Paper presented at 11. Tagung der Österreichischen Gesellschaft für Psychologie (ÖGP), Wien, Austria.
2013
Kirchler, E., Lang, M., & Weichenrieder, A. (2013). Editorial note. Special issue: good governance and tax compliance. Finanzarchiv, 69(4), 391-392. https://doi.org/10.1628/001522113X675908
Gangl, K., Mühlbacher, S., 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. Finanzarchiv, 69(4), 487-510. https://doi.org/10.1628/001522113X675683
Mühlbacher, S., & Kirchler, E. (2013). Mental accounting of self-employed taxpayers: on the mental segregation of the net income and the tax due. Finanzarchiv, 69(4), 412-438. https://doi.org/10.1628/001522113X675656
Hofmann, E., Hartner-Tiefenthaler, M., Gangl, K., & Kirchler, E. (2013). The impact of coercive and legitimate power on tax compliance: experimental evidence.. Paper presented at Shadow Economy, Tax Evasion & Governance, Münster, Germany.
Böhm, R., & Regner, T. (2013). Charitable giving among females and males: An empirical test of the competitive altruism hypothesis. Journal of Bioeconomics, 15, 251–267. https://doi.org/10.1007/s10818-013-9152-x
Hofmann, E., Hartner-Tiefenthaler, M., Gangl, K., & Kirchler, E. (2013). Coercive and legitimate power: Experimental evidence for the impact on tax compliance. Paper presented at TRN (Tax Research Network), Exeter, United Kingdom.
Hartl, B., Kirchler, E., & Mühlbacher, S. (2013). Geschlechterstereotype auf Führungsebene zwischen 1974 und 2010. Eine Analyse von Todesanzeigen verstorbener weiblicher und männlicher Führungskräfte. Zeitschrift für Arbeits- und Organisationspsychologie, 57(3), 121-131. https://doi.org/10.1026/0932-4089/a000114
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), [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.
Showing entries 251 - 300 out of 515