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 81 - 100 out of 456
2016
Stark, J., & Kirchler, E. (2016). Représentations sociales et économie. In G. Lo Monaco, S. Delouvée, & P. Rateau (Eds.), Les représentations sociales. Théories, méthodes et applications (pp. 323-336). De Boeck Publications.
Mühlbacher, S., & Kirchler, E. (2016). Taxperiments – About the external validity of laboratory experiments in tax compliance research. Die Betriebswirtschaft, 76(1), 7-19.
2015
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
Penz, E., & Kirchler, E. (2015). Impact of Spouses' Past Influence Patterns on Economic Decision Making: A Couple's Diary Technique Applied in Vietnamese Households. In B. Schmitt, & L. Lee (Eds.), The Psychology of Asian Consumer (pp. 97). Routledge.
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.
2014
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., & Stark, J. (2014). Besitzeffekt. In M. A. Wirtz (Ed.), Lexikon der Psychologie (17 ed., pp. 283). Verlag Hans Huber, Hogrefe AG.
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
Brodbeck, F. (Ed.), Kirchler, E. (Ed.), Woschée, R. (Ed.), Werther, S., & Jacobs, C. (2014). Die Wirtschaftspsychologie: Organisationsentwicklung. Freude am Change (Werther, S. & Jacobs, C.). Heidelberg: Springer.
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
Kirchler, E., & Stark, J. (2014). Meliorationsprinzip. In M. A. Wirtz (Ed.), Lexikon der Psychologie (17 ed., pp. 1073). Verlag Hans Huber, Hogrefe AG.
Kirchler, E., & Hartl, B. (2014). Ökonomische Psychologie. In M. A. Wirtz (Ed.), Lexikon der Psychologie (17 ed., pp. 1191). Verlag Hans Huber, Hogrefe AG.
Showing entries 81 - 100 out of 456