Publications


Showing entries 101 - 150 out of 657

Kirchler, E., Hartl, B., & Gangl, K. (2017). Income tax compliance. In M. Altman (Ed.), Handbook of Behavioural Economics and Smart Decision-Making withing the Bounds of Reason (pp. 331-346). Edward Elgar.


Kasper, M., Olsen, J., Kogler, C., Stark, J., & Kirchler, E. (2017). Individual attitudes and social representations of taxation, tax avoidance and tax evasion. In N. Hashimzade, & Y. Epifantseva (Eds.), The Routledge Companion to Tax Avoidance Research (pp. 289-303). Routledge.


Stark, J., El-Sehity, T., & Kirchler, E. (2017). Soziale Repräsentationen – soziale Vorstellungen. In H-W. Bierhoff, & D. Frey (Eds.), Kommunikation, Interaktion und soziale Gruppenprozesse: Enzyklopädie der Psychologie, Sozialpsychologie (pp. 63-81). Hogrefe.


Kirchler, E., & Hölzl, E. (2017). Tax behaviour. In R. Ranyard (Ed.), Economic Psychology (pp. 255-271). Wiley.


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 (Eds.), Building Trust in Taxation (pp. 354-374). Intersentia Publishers.


Beer, S., Kasper, M., Kirchler, E., & Erard, B. (2016). Do audits deter future non-compliance? Evidence on self-employed taxpayers. Paper presented at National Tax Association - 109th Annual Conference on Taxation, Baltimore, United States.


Beer, S., Kasper, M., Kirchler, E., & Erard, B. (2016). Do audits deter future non-compliance? Evidence on self-employed taxpayers. Paper presented at 6th Annual IRS-TPC Joint Research Conference on Tax Administration, Washington DC, United States.


Amberger, H., Eberhartinger, E., & Kasper, M. (2016). Behavioral Aspects of Tax Planning: Evidence from a Laboratory Experiment. Paper presented at 28th annual American Taxation Association Midyear Meeting, Orlando, United States.


Wahl, I., & Kirchler, E. (2016). Assessing financial risk tolerance: How to construct a theoretically based and practical relevant instrument. Paper presented at 31st Workshop of the Austrian Working Group on Banking and Finance, Klagenfurt, Austria.


Olsen, J., Saredi, V., Kogler, C., Mittone, L., & Kirchler, E. (2016). Direct vs. indirect taxation: The influence of VAT on income tax compliance. Paper presented at IAREP/SABE Joint conference 2016, Wageningen, Netherlands.


Kogler, C., Olsen, J., & Kirchler, E. (2016). How explicit presentation of expected values influences tax compliance decisions. Paper presented at ASPO, Leiden, Netherlands.


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 (Eds.), Contemporary Issues in Taxation Research Volume 2 (Vol. 2). Fiscal Publications.


Stark, J., & Kirchler, E. (2016). Représentations sociales et économie. In G. Lo Monaco, S. Delouvée, & P. Rateau (Eds.), Les représentations sociales. Théories, méthodes et applications (pp. 323-336). De Boeck Publications.


Hartl, B., Hofmann, E., Olsen, J., & Kirchler, E. (2016). Sanctions in different social dilemma situations: Impact and intervening factors. Paper presented at IAREP/SABE Joint conference 2016, Wageningen, Netherlands.


Kogler, C., Olsen, J., & Kirchler, E. (2016). The effect of presenting expected values on tax compliance decisions and information processing. Paper presented at IAREP/SABE Joint conference 2016, Wageningen, Netherlands.


Enachescu, J., Kirchler, E., & Kogler, C. (2016). The role of emotions in tax compliance behavior: A qualitative approach. Paper presented at IAREP/SABE Joint conference 2016, Wageningen, Netherlands.


Olsen, J., Kogler, C., Stark, J., & Kirchler, E. (2016). Value added tax vs. income tax: A comparison of social representations, emotions, and knowledge. Paper presented at 50. Kongress der Deutschen Gesellschaft für Psychologie, Leipzig, Germany.


Amberger, H., Eberhartinger, E., & Kasper, M. (2015). The Role of Tax Rate Based Decision Heuristics in Tax Planning Through Intra-group Financing. Paper presented at National Tax Association - 108th Annual Conference on Taxation, Boston, United States.


Amberger, H., Eberhartinger, E., & Kasper, M. (2015). Heuristics and tax planning: evidence from a laboratory experiment. Paper presented at 5th Doctoral Meeting of the Oxford University Centre for Business Taxation in Oxford, Oxford, United Kingdom.


Kogler, C., Mittone, L., & Kirchler, E. (2015). Delayed Feedback on audits affects compliance and fairness perceptions. Paper presented at IAREP/SABE Joint conference 2015, Sibiu, Romania.


Kirchler, E., & Kogler, C. (2015). Diversification bias. In M. Altman (Ed.), Real-world decision making: An encyclopedia of behavioral economics (pp. 99-101). Greenwood Press.


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. Paper presented at 123rd Annual Convention of the American Psychological Association, Toronto, Canada.


Kirchler, E., & Kogler, C. (2015). Endowment effect. In M. Altman (Ed.), Real-world decision making: An encyclopedia of behavioral economics (pp. 118-119). Greenwood Press.


Kirchler, E., & Kogler, C. (2015). Framing. In M. Altman (Ed.), Real-world decision making: An encyclopedia of behavioral economics (pp. 164-166). Greenwood Press.


Hofmann, E., Hartl, B., Kirchler, E., & Muehlbacher, S. (2015). Gender stereotypes of leaders: A content analysis of obituaries. Paper presented at 17th Congress of the European Association of Work and Organizational Psychology, Oslo, Norway.


Kirchler, E., & Hofmann, E. (2015). Household decisions. In M. Altman (Ed.), Real-world decision making: An encyclopedia of behavioral economics (pp. 203-205). Greenwood Press.


Penz, E., & Kirchler, E. (2015). Impact of Spouses' Past Influence Patterns on Economic Decision Making: A Couple's Diary Technique Applied in Vietnamese Households. In B. Schmitt, & L. Lee (Eds.), The Psychology of Asian Consumer (pp. 97). Routledge.


Pantya, J., Kovacs, J., Kogler, C., Illyés, K., & Kirchler, E. (2015). Lay perceptions of and behavioral reactions to flat and progressive tax systems. Paper presented at IAREP/SABE Joint conference 2015, Sibiu, Romania.


Showing entries 101 - 150 out of 657