Univ.-Prof. Dr. Erico Kirchler

Sprechstunde: Mittwoch 13-14 Uhr Voranmeldung unter elisabeth.dorfinger@univie.ac.at oder telefonisch unter 4277-47331

Kasper, M., & Kirchler, E. (2017). Tax avoidance: between temptation and trouble. World Financial Review Februar (S. 61-65).
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. DOI: 10.1177/1091142115602063
Hofmann, E., Hartl, B., Gangl, K., Hartner-Tiefenthaler, M., & Kirchler, E. (2017). Autorities‘ coercive and legitimate power: The impact of cognitions underlying cooperation. Frontiers in Psychology, 8(5), 1-15. DOI: 10.3389/fpsyg.2017.00005
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 (Hrsg.), Building Trust in Taxation (S. 354-374). Antwerpen: Intersentia Publishers.
Stark, J., El-Sehity, T., & Kirchler, E. (2017). Soziale Repräsentationen – soziale Vorstellungen. in H-W. Bierhoff, & D. Frey (Hrsg.), Kommunikation, Interaktion und soziale Gruppenprozesse: Enzyklopädie der Psychologie, Sozialpsychologie (S. 63-81). Göttingen: Hogrefe.
Beer, S., Kasper, M., Kirchler, E., & Erard, B. (2017). Do Audits Deter Future Noncompliance? Evidence on Self-Employed Taxpayers. IRS Research Bulletin (S. 9-11).
Zehnter, M. K., & Kirchler, E. (2017). I support it, but it’s bad! Free associations and women’s dissociation between explicit and implicit attitudes towards women quotas. Beitrag in EASP Small Group Meeting, Berlin, Deutschland.
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. DOI: 10.1093/scan/nsx029
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. DOI: 10.1016/j.joep.2017.06.005
Kirchler, E., Hartl, B., & Gangl, K. (2017). Income tax compliance. in M. Altman (Hrsg.), Handbook of Behavioural Economics and Smart Decision-Making withing the Bounds of Reason (S. 331-346). Cheltenham: Edward Elgar.
Kamleitner, B., Mengay, T., & Kirchler, E. (2017). Financial decisions in the household. in M. Altman (Hrsg.), Handbook of Behavioural Economics and Smart Decision-Making withing the Bounds of Reason (S. 349-365). Cheltenham: Edward Elgar.
Beer, S., Kasper, M., Kirchler, E., & Erard, B. (2016). Do audits deter future non-compliance? Evidence on self-employed taxpayers. Beitrag in National Tax Association - 109th Annual Conference on Taxation, Baltimore, USA / Vereinigte Staaten.
Beer, S., Kasper, M., Kirchler, E., & Erard, B. (2016). Do audits deter future non-compliance? Evidence on self-employed taxpayers. Beitrag in 6th Annual IRS-TPC Joint Research Conference on Tax Administration, Washington DC, USA / Vereinigte Staaten.
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. DOI: 10.1177/0539018415612145
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. DOI: 10.1016/j.jbusres.2015.11.011
Hofmann, E., Kogler, C., & Kirchler, E. (2016). Shedding Light on the Shadow of the Economy. Research Methods in Studies on Tax Behavior. Review of Behavioral Economics, 3(1), 1-4. DOI: 10.1561/105.00000047
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 (Hrsg.), Contemporary Issues in Taxation Research Volume 2 (Band 2). Birmingham: Fiscal Publications.
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.
Mühlbacher, S., & Kirchler, E. (2016). Taxperiments – About the external validity of laboratory experiments in tax compliance research. Die Betriebswirtschaft, 76(1), 7.
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. DOI: 10.1561/105.00000044
Penz, E., & Kirchler, E. (2016). Households in international marketing research. International Marketing Review, 33(3), 432-453.
Enachescu, J., Kirchler, E., & Kogler, C. (2016). The role of emotions in tax compliance behavior: A qualitative approach. Beitrag in IAREP/SABE Joint conference 2016, Wageningen, Niederlande.
Hartl, B., Hofmann, E., Olsen, J., & Kirchler, E. (2016). Sanctions in different social dilemma situations: Impact and intervening factors. Beitrag in IAREP/SABE Joint conference 2016, Wageningen, Niederlande.
Kogler, C., Olsen, J., & Kirchler, E. (2016). The effect of presenting expected values on tax compliance decisions and information processing. Beitrag in IAREP/SABE Joint conference 2016, Wageningen, Niederlande.
Olsen, J., Saredi, V., Kogler, C., Mittone, L., & Kirchler, E. (2016). Direct vs. indirect taxation: The influence of VAT on income tax compliance. Beitrag in IAREP/SABE Joint conference 2016, Wageningen, Niederlande.
Casal, S., Kogler, C., Mittone, L., & Kirchler, E. (2016). Tax compliance depends on voice of taxpayers. Journal of Economic Psychology, 56, 141-150. DOI: 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. DOI: 10.1016/j.joep.2016.08.002
Olsen, J., Kogler, C., Stark, J., & Kirchler, E. (2016). Value added tax vs. income tax: A comparison of social representations, emotions, and knowledge. Beitrag in 50. Kongress der Deutschen Gesellschaft für Psychologie, Leipzig, Deutschland.
Kogler, C., Olsen, J., & Kirchler, E. (2016). How explicit presentation of expected values influences tax compliance decisions. Beitrag in ASPO, Leiden, Niederlande.
Wahl, I., & Kirchler, E. (2016). Assessing financial risk tolerance: How to construct a theoretically based and practical relevant instrument. Beitrag in 31st Workshop of the Austrian Working Group on Banking and Finance, Klagenfurt, Österreich.
Kirchler, E., Winter, L., & Penz, E. (2016). Methods of studying economic decisions in private households. Revista Critica de Ciéncias Sociais, 111, 81-108.
Gangl, K., Torgler, B., & Kirchler, E. (2016). Patriotism’s impact on cooperation with the state: An experimental study on tax compliance. Political Psychology, 37, 867-881.
Stark, J., & Kirchler, E. (2016). Représentations sociales et économie. in G. Lo Monaco, S. Delouvée, & P. Rateau (Hrsg.), Les représentations sociales. Théories, méthodes et applications (S. 323-336). Belgique: De Boeck Publications.
Kogler, C., Muehlbacher, S., & Kirchler, E. (2015). Testing the „slippery slope framework“ among self-employed taxpayers. Economics of Governance, 16(2), 125-142. DOI: 10.1007/s10101-015-0158-9
Gangl, K., Hofmann, E., & Kirchler, E. (2015). Tax authorities’ interaction with taxpayers: A conception of compliance in social dilemmas by power and trust. New Ideas in Psychology, 37, 13-23.
Kasper, M., Kogler, C., & Kirchler, E. (2015). Tax policy and the news: An empirical analysis of tax payers’ perceptions of tax-related media coverage and its impact on tax compliance. Journal of Behavioral and Experimental Economics, 54, 58-63.
Kogler, C., Olsen, J., Kühberger, A., & Kirchler, E. (2015). Revisiting the Allingham & Sandmo-Model of tax evasion as a decision under risk: An eye-tracking approach. Beitrag in 34th Meeting of the European Group of Process Tracing Studies EGPROC, Berlin, Deutschland.
Hartl, B., Hofmann, E., Gangl, K., Hartner-Tiefenthaler, M., & Kirchler, E. (2015). Does the Sole Description of a Tax Authority Affect Tax Evasion? - The Impact of Described Coercive and Legitimate Power. PLoS ONE, 10(4). DOI: 10.1371/journal.pone.0123355
Frecknall-Hughes, J., & Kirchler, E. (2015). Towards a general theory of tax practice. Social & Legal Studies, 24(2), 289–312.
Kirchler, E., & Kogler, C. (2015). Diversification bias. in M. Altman (Hrsg.), Real-world decision making: An encyclopedia of behavioral economics (S. 99-101). Santa Barbara, CA: Greenwood Press.
Kirchler, E., & Kogler, C. (2015). Endowment effect. in M. Altman (Hrsg.), Real-world decision making: An encyclopedia of behavioral economics (S. 118-119). Santa Barbara, CA: Greenwood Press.
Kirchler, E., & Kogler, C. (2015). Framing. in M. Altman (Hrsg.), Real-world decision making: An encyclopedia of behavioral economics (S. 164-166). Santa Barbara, CA: Greenwood Press.
Kirchler, E., & Hofmann, E. (2015). Household decisions. in M. Altman (Hrsg.), Real-world decision making: An encyclopedia of behavioral economics (S. 203-205). Santa Barbara, CA: Greenwood Press.
Kirchler, E., & Stark, J. (2015). Price-quality illusion. in M. Altman (Hrsg.), Real-world decision making: An encyclopedia of behavioral economics (S. 336-338). Santa Barbara, CA: Greenwood Press.
Kirchler, E., & Hartl, B. (2015). Tax avoidance, tax evasion, and the shadow economy. in M. Altman (Hrsg.), Real-world decision making: An encyclopedia of behavioral economics (S. 431-432). Santa Barbara, CA: Greenwood Press.
Kirchler, E., & Gangl, K. (2015). Trust. in M. Altman (Hrsg.), Real-world decision making: An encyclopedia of behavioral economics (S. 442-444). Santa Barbara, CA: Greenwood Press.
Kirchler, E. (2015). The art of dodging. FinancialWorld, June/July, 40-43.
Hofmann, E., Gangl, K., Hartl, B., Berkics, M., & Kirchler, E. (2015). Powerful authorities and trusting citizens: Interaction climate and tax compliance in Austria, Finland and Hungary. Beitrag in The Informal Economy – Global and Local, Sheffield, Großbritannien / Vereinigtes Königreich.
Hofmann, E., Hartl, B., Kirchler, E., & Muehlbacher, S. (2015). Gender stereotypes of leaders: A content analysis of obituaries. Beitrag in 17th Congress of the European Association of Work and Organizational Psychology, Oslo, Norwegen.
Zehnter, M. K., & Kirchler, E. (2015). Verpflichtende Frauenquoten – genderbewusste Organisationskultur? Soziale Repräsentation über Quotenregelungen an Universitäten. Beitrag in Gender- und Diversity-Management in der Forschung, Stuttgart, Deutschland.
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erich.kirchler@univie.ac.at