Univ.-Prof. Dr. Erich Kirchler
Univ.-Prof. Dr. Erich Kirchler
Universitaetsstrasse 7 (NIG)
1010 Vienna
Room: D0603
T: +43-1-4277-47332
Publications
Showing entries 1 - 20 out of 447
2023
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
Kirchler, E., & Kuschej, H. (2023). Bildungsaspirationen von jugendlichen Migrant/innen. Österreichischer Integrationsfonds (ÖIF). Österreichischer Integrationsfonds-ÖIF-Forschungsbericht
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
Kirchler, E. (2023). Psicología del comportamiento tributario. In El (in)cumplimiento tributario. Resultados de su investigación e implicaciones para el derecho tributario (pp. 15-22)
2022
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
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). Geiz und Gier – Einstellungen zu Steuer- und Sozialleistungsbetrug. In Festschrift Roman Leitner: Steuerrecht – Finanzstraferecht – Wirtschaftsstrafrecht (pp. 19-35). Linde Verlag Wien GmbH.
Truzka, A., Kirchler, E., & Puklavec, Z. (2022). Nudging taxpayers to comply: Reflections about the effect of deterrence and non-deterrence behavioral interventions depending on taxpayers’ motivational postures. In Ü. R. Dayiogllu Erul (Ed.), Psikolojik ve Sosyolojik Yönleriyle Vergilendirme: Psychological and Sociological Aspects of Taxation (pp. 19-48). Kitap Yayınevi.
Kirchler, E., Pitters, J., & Kastlunger, B. (2022). Psychology in Times of Crisis: An Economic Psychological Analysis of the Coronavirus Pandemic. Springer. https://doi.org/10.1007/978-3-658-38548-4
Kirchler, E. (2022). Strengthening trust of entrepreneurs of medium-sized enterprises in tax administration. Evidence from Sri Lanka. Sri Lanka Statistical Review.
2021
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
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
Enachescu, J., Puklavec, Z., Bauer, C., Olsen, J., Kirchler, E., & Alm, J. (2021). 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. https://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. 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