Univ.-Prof. Dr. Erich Kirchler

Portraitfoto Erich Kirchler

Universitaetsstrasse 7 (NIG)

1010 Vienna

Room: D0603

T: +43-1-4277-47332

erich.kirchler@univie.ac.at



Publications

2019


Olsen, J., Kapferer, T., & Kirchler, E. (2019). Comaración psicológica del impuesto sobre la renta y el impuesto al valor agregado: representaciones sociales, registro mental y cumplimiento. In C. A. Ruiz Jiménez (Ed.), Derecho Tributario y Derechos Humanos. Diàlogo en Mèxico y el Mundo (pp. 445-476). Tritant lo Blanch.

Kirchler, E. (2019). Geleitwort zu Positive Leadership von M. Ebner. In M. Ebner (Ed.), Positive Leadership: Ein Handbuch für Führungskräfte, Personalentwickler und Trainer Facultas.

Mühlbacher, S., & Kirchler, E. (2019). Individual Differences in Mental Accounting. Frontiers in Psychology, 10(2866), Article 2866. https://doi.org/10.3389/fpsyg.2019.02866

Gangl, K., & Kirchler, E. (2019). Introduction to a research agenda for economic psychology. In K. Gangl, & E. Kirchler (Eds.), A research agenda for economic psychology (pp. 1-10). Edward Elgar.

Kirchler, E., & Zieser, M. (2019). Steuern: Nutzenmaximierung, Moral und Komplexität. In W. Summersberger (Ed.), Der Wert bei Drittstaatslieferungen. Abgaben- und finanzstrafrechtliche Risken im Außenhandel (pp. 11-38). Linde Verlag Wien GmbH.

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, Article 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

Kirchler, E., & Hölzl, E. (2018). Economic Psychology: An Introduction. Cambridge University Press.

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.

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


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