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 41 - 60 out of 450
2019
Gangl, K., Hartl, B., Hofmann, E., & Kirchler, E. (2019). The relationship between Austrian tax auditors and self-employed taxpayers: Evidence from a qualitative study. Frontiers in Psychology, 10, [1034]. https://doi.org/10.3389/fpsyg.2019.01034
Enachescu, J., Olsen, J., Kogler, C., Zeelenberg, M., Breugelmans, S. M., & Kirchler, E. (2019). The role of emotions in tax compliance behavior: A mixed-methods approach. Journal of Economic Psychology, 74, [102194]. https://doi.org/10.1016/j.joep.2019.102194
Enachescu, J., & Kirchler, E. (2019). The slippery slope framework of tax behaviour: reviewed and revised. In S. Goslinga, L. van der Hel-van Dijk, P. Macini, & A. van Stenbergen (Eds.), Tax and Trust. Instituitions, Interactions and Instruments (pp. 87-120). Eleven International Publishing.
Zieser, M., & Kirchler, E. (2019). Vertrauen, Kooperation und Evaluation: Horizontal Monitoring aus Sicht der Wirtschaftspsychologie. In E. Müller, H. Woischitzschläger , & H. Zöchling (Eds.), Co-operative tax compliance in Österreich (pp. 23-49). Linde Verlag Wien GmbH.
Erard, B., Kasper, M., Kirchler, E., & Olsen, J. (2019). What Influence do IRS Audits Have on Taxpayer Attitudes and Perceptions? Evidence from a National Survey. In TAS Research and Related Studies (pp. 78-130)
2018
Olsen, J., Kasper, M., Enachescu, J., Benk, S., Budak, T., & Kirchler, E. (2018). Emotions and tax compliance among small business owners: An experimental survey. International Review of Law and Economics, 56, 42-52. https://doi.org/10.1016/j.irle.2018.05.004
Kamleitner, B., Marckhgott, E., & Kirchler, E. (2018). Money management in households. In A. Lewis (Ed.), The Cambridge Handbook of Psychology and Economic Behaviour (2nd ed.) (2 ed., pp. 260-284). Cambridge University Press.
Zehnter, M. K., Olsen, J., & Kirchler, E. (2018). Obituaries of female and male leaders from 1974 to 2016 suggest change in descriptive but stability of prescriptive gender stereotypes. Frontiers in Psychology, 9, [2286]. https://doi.org/10.3389/fpsyg.2018.02286
Batrancea, L., Nichita, A., Batrancea, I., & Kirchler, E. (2018). Tax compliance behavior: An upshot of trust in and power of authorities across Europe and MENA. In M. M. Erdogdu, & B. Christiansen (Eds.), Handbook of Research on Public Finance in Europe and the MENA Regio (pp. 248-267). IGI Global.
Olsen, J., Kang, M., & Kirchler, E. (2018). Tax psychology. In A. Lewis (Ed.), The Cambridge Handbook of Psychology and Economic Behaviour (2nd ed.) (2 ed., pp. 405-429). Cambridge University Press.
Kirchler, E. (2018). Vorwort. In J. Bunner, & C. Korunka (Eds.), Sicherheitskräfte im Betrieb (pp. 5). Facultas.
2017
Hofmann, E., Voracek, M., Bock, C., & Kirchler, E. (2017). Tax compliance across sociodemographic categories: Meta-analyses of survey studies in 111 countries. Journal of Economic Psychology, 62, 63-71. https://doi.org/10.1016/j.joep.2017.06.005
Mendoza, J., Wielhouwer, J. L., & Kirchler, E. (2017). The backfiring effect of auditing on tax compliance. Journal of Economic Psychology, 62, 284-294. https://doi.org/10.1016/j.joep.2017.07.007
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, [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
Showing entries 41 - 60 out of 450