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 61 - 80 out of 456
2017
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, Article 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
Kamleitner, B., Mengay, T., & Kirchler, E. (2017). Financial decisions in the household. In M. Altman (Ed.), Handbook of Behavioural Economics and Smart Decision-Making withing the Bounds of Reason (pp. 349-365). Edward Elgar.
Kirchler, E., Hartl, B., & Gangl, K. (2017). Income tax compliance. In M. Altman (Ed.), Handbook of Behavioural Economics and Smart Decision-Making withing the Bounds of Reason (pp. 331-346). Edward Elgar.
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
Kasper, M., Olsen, J., Kogler, C., Stark, J., & Kirchler, E. (2017). Individual attitudes and social representations of taxation, tax avoidance and tax evasion. In N. Hashimzade, & Y. Epifantseva (Eds.), The Routledge Companion to Tax Avoidance Research (pp. 289-303). Routledge.
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
Kirchler, E., & Hölzl, E. (2017). Tax behaviour. In R. Ranyard (Ed.), Economic Psychology (pp. 255-271). Wiley.
Gangl, K., Kirchler, E., Lorenz, C., & Torgler, B. (2017). Wealthy tax non-filers in a developing country: Taxpayer knowledge, perceived corruption and service orientation in Pakistan. In B. Peeters, H. Gribnau, & J. Badisco (Eds.), Building Trust in Taxation (pp. 354-374). Intersentia Publishers.
2016
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
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
Gangl, K., Hofmann, E., Hartl, B., & Kirchler, E. (2016). Power of Authorities and Trust in Authorities Determine the Interaction Climate and Tax Compliance. In D. Salter, & L. Oats (Eds.), Contemporary Issues in Taxation Research Volume 2 (Vol. 2). Fiscal Publications.
Showing entries 61 - 80 out of 456