Journal articles
Showing entries 51 - 100 out of 297
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
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
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
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
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
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
Mühlbacher, S., & Kirchler, E. (2016). Taxperiments – About the external validity of laboratory experiments in tax compliance research. Die Betriebswirtschaft, 76(1), 7-19.
Dezsö, L., Loewenstein, G., Jonathan, S., Neszveda, G., & Szászi, B. (2015). The pernicious role of asymmetric history in negotiations. Journal of Economic Behavior & Organization, 116, 430-438. https://doi.org/10.1016/j.jebo.2015.05.016
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
Gangl, K., Hofmann, E., de Groot, M., Antonides, G., Goslinga, S., Hartl, B., & Kirchler, E. (2015). Taxpayers’ motivations relate to tax compliance: Evidence from two representative samples of Austrian and Dutch entrepreneurs. Journal of Tax Administration, 1(2), 15-25. http://jota.website/article/download/45/44
Gangl, K., Hofmann, E., de Groot, M., Antonides, G., Goslinga, S., Hartl, B., & Kirchler, E. (2015). Taxpayers‘ motivations relating to tax compliance: Evidence from two representative samples of Austrian and Dutch self-employed taxpayers. Journal of Tax Administration, 1(2), 15-25.
Kasper, M., Kogler, C., & Kirchler, E. (2015). Tax policy and the news: An empirical analysis of tax payers’ perceptions of tax-related media coverage and its impact on tax compliance. Journal of Behavioral and Experimental Economics, 54, 58-63.
Kirchler, E. (2015). The art of dodging. FinancialWorld, June/July, 40-43. http://www.financialworld.co.uk/
Frecknall-Hughes, J., & Kirchler, E. (2015). Towards a general theory of tax practice. Social & Legal Studies, 24(2), 289–312. https://doi.org/10.1177/0964663915571787
Kirchler, E., & Mühlbacher, S. (2015). Zahlen – oder nicht? Spektrum der Wissenschaft. Gehirn & Geist. Das Magazin für Psychologie und Hirnforschung, 3, 61-63.
Gangl, K., Torgler, B., Kirchler, E., & Hofmann, E. (2014). Effects of supervision on tax compliance: Evidence from a field experiment in Austria. Economics Letters, 123(3), 378-382. https://doi.org/10.1016/j.econlet.2014.03.027
A, P., Mühlbacher, S., & Kirchler, E. (2014). The slippery slope framework on tax compliance: An attempt to formalization. Journal of Economic Psychology, 40, 20-34. https://doi.org/10.1016/j.joep.2013.04.004
Kirchler, E., Kogler, C., & Mühlbacher, S. (2014). Cooperative tax compliance: From deterrence to deference. Current Directions in Psychological Science, 23(2), 87-92. https://doi.org/10.1177/0963721413516975
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
Hofmann, E., Kirchler, E., & Schrittwieser, E. (2014). Vertrauen als Garant für Kooperation und Steuerehrlichkeit. Wissenschaftliche Befunde für die Praxis. Steuer- und WirtschaftsKartei, 20/21, 954-959.
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
Bozóki, S., Dezsö, L., Poesz, A., & Temesi, J. (2013). Analysis of Pairwise Comparison Matrices: An Empirical Research. Annals of Operations Research, 211(1), 511-528. https://doi.org/10.1007/s10479-013-1328-1
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
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.
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.
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.
Neszveda, G., & Dezsö, L. (2012). A kvázi - és általánositott hiperbolikus diszkontálás hosszú távon. Szigma: mathematics in economical science, XLIII(3-4), 163-177.
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.
Dezsö, L., & Loewenstein, G. (2012). Lenders’ Blind Trust and Borrowers’ Blind Spots: A Descriptive Investigation of Personal Loans. Journal of Economic Psychology, 33, 996-1011.
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.
Maciejovsky, B., Schwarzenberger, H., & Kirchler, E. (2012). Rationality versus emotions: The case of tax ethics and compliance. Journal of Business Ethics, 109(3), 339-350.
Alm, J., Kirchler, E., Mühlbacher, S., Gangl, K., Hofmann, E., Kogler, C., & Pollai, M. (2012). Rethinking the research paradigm for analysing tax compliance behaviour. CESifo Economic Studies, 13(2), 33-40.
Penz, E., & Kirchler, E. (2012). Sex-role specialization in a transforming market: Empirical evidence from Vietnamese middle-class households. Journal of Macromarketing, 32(1), 61-73. https://doi.org/10.1177/0276146711421787
Kamleitner, B., Korunka, C., & Kirchler, E. (2012). Tax compliance of small business owners: A review. International Journal of Entrepreneurial Behaviour & Research, 18(3), 330-351.