Univ.-Prof. Dr. Erich Kirchler
Univ.-Prof. Dr. Erich Kirchler
Universitaetsstrasse 7 (NIG)
1010 Vienna
Room: D0603
T: +43-1-4277-47332
Publications
2022
Dezsö, L., Alm, J., & Kirchler, E. (2022). Inequitable wages and tax evasion. Journal of Behavioral and Experimental Economics, 96, 1-14. [101811]. doi.org/10.1016/j.socec.2021.101811, 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, 1-15. doi.org/10.1002/bdm.2272
2021
Enachescu, J., Puklavec, Z., Olsen, J., & Kirchler, E. (2021). Tax compliance is not fundamentally influenced by incidental emotions: An experiment. Economics of Governance. doi.org/10.1007/s10101-021-00256-9
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]. doi.org/10.1016/j.socec.2021.101698
Enachescu, J., Puklavec, Z., Bauer, C., Olsen, J., Kirchler, E., & Alm, J. (Accepted/In press). Incidental emotions, integral emotions, and decisions to pay taxes. In M. M. Erdogdu, L. Batrancea, & S. Cevik (Eds.), Behavioral Public Finance. Individuals, Society, and the State (pp. 155-177). Routledge.
Kirchler, E. (2021). Schubsen, Rempeln oder Verordnen? Psychologie und Verhaltenssteuerung. In Firmensport Österreich 2021. Zielgruppengerechte und lebensweltnahe Bewegung im Setting Arbeitswelt (pp. 184-196). Österreichischer Betriebssportverband.
Kirchler, E. (2021). Strengthening Tax Compliance by Balancing Authorities’ Power and Trustworthiness. In B. Van Rooij, & D. Sokol (Eds.), The Cambridge Handbook of Compliance (Cambridge Law Handbooks) (pp. 799-821). Cambridge University Press. doi.org/doi:10.1017/9781108759458.055
Kirchler, E. (2021). Vorwort. In N. Walzer, & R. Thoma (Eds.), Erfolgeicher führen in einer VUKA-Welt (pp. 7-9). Europäisches Bildungsinstitut.
2020
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. doi.org/10.1628/fa-2020-0014
Alm, J., Gerbrands, P., & Kirchler, E. (2020). Using „responsive regulation“ to reduce tax base erosion. Regulation & Governance. doi.org/10.1111/rego.12359
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. doi.org/10.1093/cesifo/ifz018
Kirchler, E., & Olson, N. (2020). Supporting taxpayers and encouraging voluntary compliance admist a crisis. OECD Forum on Tax Administration. Behavioral Insights Community of Interest. Special Edition Newsletter, 4-6. www.oecd.org/tax/forum-on-tax-administration/publications-and-products/newsletter/fta-bi-coi-newsletter-covid.pdf
Kirchler, E., Pitters, J., & Kastlunger, B. (2020). Psychologie in Zeiten der Krise. Eine wirtschaftspsychologische Analyse der Coronavirus-Pandemie. (1. ed.) Springer Fachmedien Wiesbaden. essentials doi.org/10.1007/978-3-658-31271-8
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. doi.org/10.1080/23311908.2020.1714108
Kirchler, E. (2020). Special essay contribution: “Economic Psychology and the Coronavirus Crisis”. IAREP Newsletter, 7-11. www.iarep.org/images/2020_IAREP_Spring_newsletter_20200625.pdf
Hartmann, A. J., Müller, M., & Kirchler, E. (2020). Tax Compliance: Research Methods and Decision Processes. In T. Zaleskiewicz, & J. Traczyk (Eds.), Psychological Perspectives on Financial Decision Making Springer.
Kogler, C., & Kirchler, E. (2020). Taxpayers‘ subjective concepts of taxes, tax evasion, and tax avoidance. In R. F. V. Brederode (Ed.), Ethics and Taxation (pp. 191-205). Springer. doi.org/10.1007/978-981-15-0089-3_8
Zehnter, M., & Kirchler, E. (2020). Woman quotas vs. men quotas in academia: students perceive favoring women less fair than favoring men. Frontiers in Psychology, 11, 700. doi.org/10.3389/fpsyg.2020.00700
2019
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(190738). doi.org/10.1098/rsos.190738