Univ.-Prof. Dr. Erico Kirchler
T: +43-1-4277-47332
M: +43-664-60277-47332

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

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.
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.
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.
Kasper, M., & Kirchler, E. (2017). Tax avoidance: between temptation and trouble. World Financial Review Februar (S. 61-65).
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).
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. 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, Wageningen, Niederlande.
Hartl, B., Hofmann, E., Olsen, J., & Kirchler, E. (2016). Sanctions in different social dilemma situations: Impact and intervening factors. Beitrag in IAREP, 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, 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, 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.
Pántaya, J., Kovacs, J., Kogler, C., & Kirchler, E. (2016). Work performance and tax compliance in flat and progressive tax systems. Journal of Economic Psychology, 56, 262-273.
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.
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.
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, USA / Vereinigte Staaten.
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
Kogler, C., Muehlbacher, S., & Kirchler, E. (2015). Testing the „slippery slope framework“ among self-employed taxpayers. Economics of Governance, 16(2), 125-142. DOI: DOI 10.1007/s10101-015-0158-9
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.
Zehnter, M. K., & Kirchler, E. (2015). Women quotas from the perspective of Social Representation Theory. Beitrag in 4th European Conference on Politics and Gender (ECPG), Uppsala, Schweden.
Zehnter, M. K., & Kirchler, E. (2015). Women and men oppose women quotas more than men quotas. Beitrag in 14th European Congress on Psychology, Milano, Italien.
Hofmann, E., Hartl, B., Olsen, J., & Kirchler, E. (2015). Sanctions in different social dilemmas: Impact and intervening factors. Beitrag in 16th International Conference on Social Dilemmas, Hongkong, China.
Gangl, K., Hofmann, E., Hartl, B., & Kirchler, E. (2015). The double edged character of coercive power in social dilemmas. Evidence from a representative sample of self-employed taxpayers. Beitrag in 16th International Conference on Social Dilemmas, Hongkong, China.
Hartl, B., Hofmann, E., Kirchler, E., & Penz, E. (2015). Do we need rules for ‘what’s mine is yours’? Attitudes towards the introduction of a governance system rationalizing depletion of resources in a collaborative consumption setting. Beitrag in 123rd Annual Convention of the American Psychological Association, Toronto, Kanada.
Ergebnisse 1 bis 50 von 558

Veröffentlichungen

Towards a general theory of tax practice

Frecknall-Hughes, J. & Kirchler, E. 2015 in : Social & Legal Studies. 24, 2, S. 289–312 24 S.

The art of dodging

Kirchler, E. 2015 in : FinancialWorld. June/July, S. 40-43 4 S.

Tax policy and the news: An empirical analysis of tax payers’ perceptions of tax-related media coverage and its impact on tax compliance

Kasper, M., Kogler, C. & Kirchler, E. 2015 in : Journal of Behavioral and Experimental Economics. 54, S. 58-63 6 S.

Tax authorities’ interaction with taxpayers: A conception of compliance in social dilemmas by power and trust

Gangl, K., Hofmann, E. & Kirchler, E. 2015 in : New Ideas in Psychology. 37, S. 13-23 11 S.

Does the Sole Description of a Tax Authority Affect Tax Evasion? - The Impact of Described Coercive and Legitimate Power

Hartl, B., Hofmann, E., Gangl, K., Hartner-Tiefenthaler, M. & Kirchler, E. 2015 in : PLoS ONE. 10, 4

Testing the „slippery slope framework“ among self-employed taxpayers.

Kogler, C., Muehlbacher, S. & Kirchler, E. 1 Mai 2015 in : Economics of Governance. 16, 2, S. 125-142 18 S.

Aktivitäten

The spirit of the law: cooperation versus aggressive tax avoidance

Erico Kirchler (Keynote Speaker), 6 Mai 2015

Paying taxes in a climate of mutual cooperation

Erico Kirchler (Keynote Speaker), 7 Jun 201510 Jun 2015

Power of authorities and trust in authorities as determinants of tax compliance

Erico Kirchler (Keynote Speaker), 8 Sep 201510 Sep 2015

Economic psychology of tax behavior. The slippery slope framework

Erico Kirchler (Invited Speaker), 2 Sep 20153 Sep 2015

Conflict and Decision Making in Couples – Methods and Results

Erico Kirchler (Invited Speaker), 31 Aug 20151 Sep 2015

Tax morale and a slippery slope framework between morale and enforcement

Erico Kirchler (Invited Speaker), 23 Apr 201524 Apr 2015

Institut für Angewandte Psychologie: Arbeit, Bildung, Wirtschaft

Vorstand

Universitätsstraße 7 (NIG)
1010 Wien
Zimmer: D0603

T: +43-1-4277-47332
M: +43-664-60277-47332
F: +43-1-4277-847332

erich.kirchler@univie.ac.at