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 1 - 20 out of 456
2025
Siglé, M. A., Mühlbacher, S., Van der Hel, L. E. C. J. M., & Kirchler, E. (2025). Tax Audit Quality: The Role of Experience and Technology Readiness in a Digital World. Journal of Tax Administration, 10(1). https://jota.website/jota/issue/view/17/30
Kleber, J., Gangl, K., Kirchler, E., & Florack, A. (2025). Taxpayers do not always follow the crowd: The effects of regulatory focus and social norm on tax compliance. Acta Psychologica, 259, Article 105288. https://doi.org/10.1016/j.actpsy.2025.105288
Fochmann, M., Hechtner, F., Kirchler, E., & Mohr, P. N. C. (2025). When happy people make society unhappy: Emotions affect tax compliance behavior. Journal of Economic Behavior and Organization, 229, Article 106854. https://doi.org/10.1016/j.jebo.2024.106854
Kirchler, E. (2025). Tax experiments. In Encyclopedia of Behavioural and Experimental Economics Elgar. https://doi.org/10.4337/9781802207736
2024
Dybka, P., Bazar, C., Hokamp, S., & Kirchler, E. (2024). Recent developments in the area of shadow economy and tax evasion research. Journal of Economic Behavior & Organization, 218, 399-405. https://doi.org/10.1016/j.jebo.2023.12.018
Seifert, M., Spitzer, F., Haeckl, S., Gaudeul, A., Kirchler, E., Palan, S., & Gangl, K. (2024). Can information provision and preference elicitation promote ESG investments? Evidence from a large, incentivized online experiment. Journal of Banking & Finance, 161, Article 107114. https://doi.org/10.1016/j.jbankfin.2024.107114
Kirchler, E. (2024). Eigennutz oder Gemeinschaftssinn? Macht und Vertrauenswürdigkeit der Behörden. In Angewandte Psychologie für die Wirtschaft. Arbeit – Konsum -Gesellschaft https://doi.org/10.1007/978-3-662-68559-4
Kirchler, E., & Mühlbacher, S. (2024). Geiz und Gier – Einstellungen zu Steuer- und Sozialleistungsbetrug. Zeitschrift für Wirtschafts- und Finanzstrafrecht (ZWF).
2023
Frecknall-Hughes, J., Gangl, K., Kirchler, E., Hofmann, E., & Hartl, B. (2023). The influence of tax authorities on the employment of tax practitioners: Empirical evidence from a survey and interview study. Journal of Economic Psychology, 97, Article 102629. https://doi.org/10.1016/j.joep.2023.102629
Kirchler, E., & Kuschej, H. (2023). Bildungsaspirationen von jugendlichen Migrant/innen. Österreichischer Integrationsfonds (ÖIF). ÖIF Forschungsbericht
Kirchler, E., Olsen, J., Müller, M., & Kogler, C. (2023). How explicit expected value information affects tax compliance decisions and information acquisition. Journal of Economic Psychology, 99, Article 102679. https://doi.org/10.1016/j.joep.2023.102679
Kogler, C., Olsen, J., Kirchler, E., Batrancea, L., & Nichita, A. (2023). Perceptions of trust and power are associated with tax compliance: A cross-cultural study. Economic and Political Studies, 11(3), 365-381. https://doi.org/10.1080/20954816.2022.2130501
Kirchler, E. (2023). Psicología del comportamiento tributario. In El (in)cumplimiento tributario. Resultados de su investigación e implicaciones para el derecho tributario (pp. 15-22)
2022
Hartmann, A. J., Gangl, K., Kasper, M., Kirchler, E., Kocher, M., Müller, M., & Sonntag, A. (2022). The economic crisis during the COVID-19 pandemic has a negative effect on tax compliance: Results from a scenario study in Austria. Journal of Economic Psychology, 93, Article 102572. https://doi.org/10.1016/j.joep.2022.102572
Alm, J., Gerbrands, P., & Kirchler, E. (2022). Using „responsive regulation“ to reduce tax base erosion. Regulation & Governance, 16(3), 738-759. https://doi.org/10.1111/rego.12359
Dezsö, L., Alm, J., & Kirchler, E. (2022). Inequitable wages and tax evasion. Journal of Behavioral and Experimental Economics, 96, 1-14. Article 101811. https://doi.org/10.1016/j.socec.2021.101811, https://doi.org/10.1016/j.socec.2021.101811
Kogler, C., Olsen, J., Müller, M., & Kirchler, E. (2022). Information processing in tax decisions: a MouselabWEB study on the deterrence model of income tax evasion. Journal of Behavioral Decision Making, 35(4), 1-15. Article e2272. Advance online publication. https://doi.org/10.1002/bdm.2272
Kirchler, E. (2022). Geiz und Gier – Einstellungen zu Steuer- und Sozialleistungsbetrug. In Festschrift Roman Leitner: Steuerrecht – Finanzstraferecht – Wirtschaftsstrafrecht (pp. 19-35). Linde Verlag Wien GmbH.
Truzka, A., Kirchler, E., & Puklavec, Z. (2022). Nudging taxpayers to comply: Reflections about the effect of deterrence and non-deterrence behavioral interventions depending on taxpayers’ motivational postures. In Ü. R. Dayiogllu Erul (Ed.), Psikolojik ve Sosyolojik Yönleriyle Vergilendirme: Psychological and Sociological Aspects of Taxation (pp. 19-48). Kitap Yayınevi.
Kirchler, E., Pitters, J., & Kastlunger, B. (2022). Psychology in Times of Crisis: An Economic Psychological Analysis of the Coronavirus Pandemic. Springer. https://doi.org/10.1007/978-3-658-38548-4