Journal articles
Frecknall-Hughes, J., Gangl, K., Kirchler, E., Hofmann, E., & Hartl, B. (2023). The influence of tax authorities on the employment of tax practitioners: Empirical evidence from a survey and interview study. Journal of Economic Psychology, 97, [102629]. https://doi.org/10.1016/j.joep.2023.102629
Amberger, H. J., Eberhartinger, E., & Kasper, M. (2023). Tax-Rate Biases in Tax Decisions: Experimental Evidence. Journal of the American Taxation Association, 45(1), 7-34. https://doi.org/10.2308/JATA-2020-019
Kogler, C., Olsen, J., Kirchler, E., Batrancea, L., & Nichita, A. (2023). Perceptions of trust and power are associated with tax compliance: A cross-cultural study. Economic and Political Studies, 11(3), 365-381. https://doi.org/10.1080/20954816.2022.2130501
Dezsö, L., Bakó, B., & Neszveda, G. (2022). Exploiting context-dependent preferences to protect borrowers. Journal of Financial Services Marketing, 27(4), 291-305. https://doi.org/10.1057/s41264-021-00124-x
Hartmann, A. J., Gangl, K., Kasper, M., Kirchler, E., Kocher, M., Müller, M., & Sonntag, A. (2022). The economic crisis during the COVID-19 pandemic has a negative effect on tax compliance: Results from a scenario study in Austria. Journal of Economic Psychology, 93, [102572]. https://doi.org/10.1016/j.joep.2022.102572
Alm, J., Gerbrands, P., & Kirchler, E. (2022). Using „responsive regulation“ to reduce tax base erosion. Regulation & Governance, 16(3), 738-759. https://doi.org/10.1111/rego.12359
Bago, B., Kovacs, M., Protzko, J., Nagy, T., Kekecs, Z., Palfi, B., Adamkovic, M., Adamus, S., Albalooshi, S., Albayrak-Aydemir, N., Alfian, I. N., Alper, S., Alvarez-Solas, S., Alves, S. G., Amaya, S., Andresen, P. K., Anjum, G., Ansari, D., Arriaga, P., ... Aczel, B. (2022). Situational factors shape moral judgements in the trolley dilemma in Eastern, Southern and Western countries in a culturally diverse sample. Nature Human Behaviour, 6(6), 880-895. https://doi.org/10.1038/s41562-022-01319-5
Kasper, M., & Alm, J. (2022). Audits, audit effectiveness, and post-audit tax compliance. Journal of Economic Behavior & Organization, 195, 87-102. https://doi.org/10.1016/j.jebo.2022.01.003
Kasper, M., & Alm, J. (2022). Does the Bomb-crater Effect Really Exist? Evidence from the Laboratory. Finanzarchiv, 78(1), 87-111. https://doi.org/10.1628/fa-2021-0014
Dezsö, L., Alm, J., & Kirchler, E. (2022). Inequitable wages and tax evasion. Journal of Behavioral and Experimental Economics, 96, 1-14. [101811]. https://doi.org/10.1016/j.socec.2021.101811, https://doi.org/10.1016/j.socec.2021.101811
Kogler, C., Olsen, J., Müller, M., & Kirchler, E. (2022). Information processing in tax decisions: a MouselabWEB study on the deterrence model of income tax evasion. Journal of Behavioral Decision Making, 35(4), 1-15. [e2272]. https://doi.org/10.1002/bdm.2272
Kirchler, E. (2022). Strengthening trust of entrepreneurs of medium-sized enterprises in tax administration. Evidence from Sri Lanka. Sri Lanka Statistical Review.
Enachescu, J., Puklavec, Z., Olsen, J., & Kirchler, E. (2021). Tax compliance is not fundamentally influenced by incidental emotions: An experiment. Economics of Governance, 22(4), 345-362. https://doi.org/10.1007/s10101-021-00256-9
Rozycka-Tran, J., Piotrowski, J. P., Zemojtel-Piotrowska, M., Jurek, P., Osin, E. N., Adams, B. G., Ardi, R., Baltatescu, S., Bhomi, A. L., Bogomaz, S. A., Cieciuch, J., Clinton, A., de Clunie, G. T., Czarna, A. Z., Esteves, C. S., Gouveia, V., Halik, M. H. J., Kachatryan, N., Kamble, S. V., ... Maltby, J. (2021). Belief in a zero-sum game and subjective well-being across 35 countries. Current Psychology, 40(7), 3575-3584. https://doi.org/10.1007/s12144-019-00291-0, https://doi.org/10.1007/s12144-019-00291-0
Privitera, A., Enachescu, J., Kirchler, E., & Hartmann, A. J. (2021). Emotions in Tax Related Situations Shape Compliance Intentions: A Comparison between Austria and Italy. Journal of Behavioral and Experimental Economics, 92, [101698]. https://doi.org/10.1016/j.socec.2021.101698
Culture & Work Morality Forecasting Collaboration (2021). A creative destruction approach to replication: Implicit work and sex morality across cultures. Journal of Experimental Social Psychology, 93, [104060]. https://doi.org/10.1016/j.jesp.2020.104060
Jones, B. C., DeBruine, L. M., Flake, J. K., Liuzza, M. T., Antfolk, J., Arinze, N. C., Ndukaihe, I. L. G., Bloxsom, N. G., Lewis, S. C., Foroni, F., Willis, M. L., Cubillas, C. P., Vadillo, M. A., Turiegano, E., Gilead, M., Simchon, A., Saribay, S. A., Owsley, N. C., Jang, C., ... Coles, N. A. (2021). To which world regions does the valence–dominance model of social perception apply? Nature Human Behaviour, 5(1), 159–169. https://doi.org/10.1038/s41562-020-01007-2
Alm, J., Blaufus, K., Fochmann, M., Kirchler, E., Mohr, P. N. C., Olson, N. E., & Torgler, B. (2020). Tax policy measures to combat the SARS-CoV-2 pandemic and considerations to improve tax compliance: A behavioral perspective. Finanzarchiv, 76(4), 396-428. https://doi.org/10.1628/fa-2020-0014
Beer, S., Kasper, M., Kirchler, E., & Erard, B. (2020). Do Audits Deter or Provoke Future Tax Noncompliance? Evidence on Self-Employed Taxpayers. CESifo Economic Studies, 66(3), 248–264. https://doi.org/10.1093/cesifo/ifz018
Zehnter, M., & Kirchler, E. (2020). Women Quotas vs. Men Quotas in Academia: Students Perceive Favoring Women as Less Fair Than Favoring Men. Frontiers in Psychology, 11, 700. [700]. https://doi.org/10.3389/fpsyg.2020.00700
Wahl, I., & Kirchler, E. (2020). RIsk SCreening on the Financial Market (RISC-FM): A tool to assess investors’ financial risk tolerance. Cogent Psychology, 7(1), 1. [1714108]. https://doi.org/10.1080/23311908.2020.1714108
Olsen, J., Mosen, J., Voracek, M., & Kirchler, E. (2019). Research practices and statistical reporting quality in 250 economic psychology master’s theses: A meta-research investigation. The Royal Society Open Science, 6(12), [190738]. https://doi.org/10.1098/rsos.190738
Olsen, J., Kogler, C., Brandt, M. J., Dezsö, L., & Kirchler, E. (2019). Are consumption taxes really disliked more than equivalent costs? Inconclusive results in the USA and no effect in the UK. Journal of Economic Psychology, 75(Part A), [102145]. https://doi.org/10.1016/j.joep.2019.02.001
Onu, D., Oats, L., Kirchler, E., & Hartmann, A. J. (2019). Gaming the System: An Investigation of Small Business Owners’ Attitudes to Tax Avoidance, Tax Planning, and Tax Evasion. games, 10(4), [46]. https://doi.org/10.3390/g10040046
Dezsö, L., & Loewenstein, G. (2019). Self-serving invocations of shared and asymmetric history in negotiations. European Economic Review, 120, [103309]. https://doi.org/10.1016/j.euroecorev.2019.103309
Batrancea, L., Nichita, A., Olsen, J., Kogler, C., Kirchler, E., Hoelzl, E., Weiss, A., Torgler, B., Fooken, J., Fuller, J., Schaffner, M., Banuri, S., Hassanein, M., Alarcon-Garcia, G., Aldemir, C., Apostol, O., Weinberg, D. B., Batrancea, J., Belianin, A., ... Zukauskas, S. (2019). Trust and power as determinants of tax compliance across 44 nations. Journal of Economic Psychology, 74, [102191]. https://doi.org/10.1016/j.joep.2019.102191
Enachescu, J., Zieser, M., Hofmann, E., & Kirchler, E. (2019). Horizontal Monitoring in Austria: subjective representations by tax officials and company employees. Business Research, 12(1), 75-94. https://doi.org/10.1007/s40685-018-0067-1
Olsen, J., Kasper, M., Kogler, C., Mühlbacher, S., & Kirchler, E. (2019). Mental accounting of income tax and value added tax among self-employed business owners. Journal of Economic Psychology, 70, 125-139. https://doi.org/10.1016/j.joep.2018.12.007
Onu, D., Oats, L., & Kirchler, E. (2019). The Dynamics of Internalised and Extrinsic Motivation in the Ethical Decision-Making of Small Business Owners. Applied Psychology: an international review, 68(1), 177–201. https://doi.org/10.1111/apps.12151
Mühlbacher, S., & Kirchler, E. (2019). Individual Differences in Mental Accounting. Frontiers in Psychology, 10(2866), [2866]. https://doi.org/10.3389/fpsyg.2019.02866
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, [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, [102194]. https://doi.org/10.1016/j.joep.2019.102194
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
Pietschnig, J., Gittler, G., Stieger, S., Forster, M., Gadek, N., Gartus, A., Kocsis-Bogar, K., Kubicek, B., Lüftenegger, M., Olsen, J., Prem, R., Ruiz, N., Serfas, B. G., & Voracek, M. (2018). Indirect (implicit) and direct (explicit) self-esteem measures are virtually unrelated: A meta-analysis of the initial preference task. PLoS ONE, 13(9), [e0202873]. https://doi.org/10.1371/journal.pone.0202873
Bakó, B., Neszveda, G., & Dezsö, L. (2018). When irrelevant alternatives do matter. The effect of focusing on loan decisions. Theory and Decision, 84, 123-141. https://doi.org/10.1007/s11238-017-9641-9
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, [2286]. https://doi.org/10.3389/fpsyg.2018.02286
Moshontz, H., Campbell, L., Ebersole, C. R., Ijzerman, H., Urry, H. L., Forscher, P. S., Grahe, J. E., Mccarthy, R. J., Musser, E. D., Antfolk, J., Castille, C. M., Evans, T. R., Fiedler, S., Flake, J. K., Forero, D. A., Janssen, S. M. J., Keene, J. R., Protzko, J., Aczel, B., ... Chartier, C. R. (2018). The Psychological Science Accelerator: Advancing psychology through a distributed collaborative network. Advances in Methods and Practices in Psychological Science, 1(4), 501-515. https://doi.org/10.1177/2515245918797607
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
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
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
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
Mühlbacher, S. (2017). Zur Bestrafung von Wirtschaftskriminalität: Eine rechtspsychologische Betrachtung der Wirksamkeit von Strafen. Zeitschrift für Wirtschafts- und Finanzstrafrecht (ZWF), 2, 47-49.
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
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
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