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 21 - 40 out of 456
2022
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, Article 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 (pp. 799-821). Cambridge University Press. https://doi.org/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
Zehnter, M., & Kirchler, E. (2020). Women Quotas vs. Men Quotas in Academia: Students Perceive Favoring Women as Less Fair Than Favoring Men. Frontiers in Psychology, 11, 700. Article 700. https://doi.org/10.3389/fpsyg.2020.00700
Kirchler, E., Pitters, J., & Kastlunger, B. (2020). Psychologie in Zeiten der Krise. Eine wirtschaftspsychologische Analyse der Coronavirus-Pandemie. (1. ed.) Springer Fachmedien Wiesbaden. essentials https://doi.org/10.1007/978-3-658-31271-8
Wahl, I., & Kirchler, E. (2020). RIsk SCreening on the Financial Market (RISC-FM): A tool to assess investors’ financial risk tolerance. Cogent Psychology, 7(1), 1. Article 1714108. https://doi.org/10.1080/23311908.2020.1714108
Hartmann, A. J., Müller, M., & Kirchler, E. (2020). Tax Compliance: Research Methods and Decision Processes. In T. Zaleskiewicz, & J. Traczyk (Eds.), Psychological Perspectives on Financial Decision Making Springer.
Kogler, C., & Kirchler, E. (2020). Taxpayers‘ subjective concepts of taxes, tax evasion, and tax avoidance. In R. F. V. Brederode (Ed.), Ethics and Taxation (pp. 191-205). Springer. https://doi.org/10.1007/978-981-15-0089-3_8
2019
Olsen, J., Mosen, J., Voracek, M., & Kirchler, E. (2019). Research practices and statistical reporting quality in 250 economic psychology master’s theses: A meta-research investigation. The Royal Society Open Science, 6(12), Article 190738. https://doi.org/10.1098/rsos.190738
Olsen, J., Kogler, C., Brandt, M. J., Dezsö, L., & Kirchler, E. (2019). Are consumption taxes really disliked more than equivalent costs? Inconclusive results in the USA and no effect in the UK. Journal of Economic Psychology, 75(Part A), Article 102145. https://doi.org/10.1016/j.joep.2019.02.001
Onu, D., Oats, L., Kirchler, E., & Hartmann, A. J. (2019). Gaming the System: An Investigation of Small Business Owners’ Attitudes to Tax Avoidance, Tax Planning, and Tax Evasion. games, 10(4), Article 46. https://doi.org/10.3390/g10040046
Enachescu, J., Zieser, M., Hofmann, E., & Kirchler, E. (2019). Horizontal Monitoring in Austria: subjective representations by tax officials and company employees. Business Research, 12(1), 75-94. https://doi.org/10.1007/s40685-018-0067-1
Olsen, J., Kasper, M., Kogler, C., Mühlbacher, S., & Kirchler, E. (2019). Mental accounting of income tax and value added tax among self-employed business owners. Journal of Economic Psychology, 70, 125-139. https://doi.org/10.1016/j.joep.2018.12.007
Onu, D., Oats, L., & Kirchler, E. (2019). The Dynamics of Internalised and Extrinsic Motivation in the Ethical Decision-Making of Small Business Owners. Applied Psychology: an international review, 68(1), 177–201. https://doi.org/10.1111/apps.12151