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Erich Kirchler

Prof. Dr. Erich Kirchler
Contact information and photo taken from and editable at WU Directory.

Affiliation

CV

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Researcher Identifier

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Awards and Honors

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Expertise

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Activities

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Publications

Journal article

2019 Gangl, Katharina, Hartl, Barbara, Hofmann, Eva, Kirchler, Erich. 2019. The Relationship Between Austrian Tax Auditors and Self-Employed Taxpayers: Evidence From a Qualitative Study. Frontiers in Psychology. 10 open access (Details)
2017 Hofmann, Eva, Hartl, Barbara, Gangl, Katharina, Hartner-Tiefenthaler, Martina, Kirchler, Erich. 2017. Authorities' Coercive and Legitimate Power: The Impact on Cognitions Underlying Cooperation. Frontiers in Psychology 8 (5), (Details)
  Gangl, Katharina, Pfabigan, Daniela, Lamm, Claus, Kirchler, Erich, Hofmann, Eva. 2017. Coercive and legitimate authority impact tax honesty. Evidence from behavioral and ERP experiments. . Social Cognitive and Affective Neuroscience 12 (7), 1108-1117. (Details)
  Muehlbacher, Stephan, Hartl, Barbara, Kirchler, Erich. 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. (Details)
  Hofmann, Eva, Kirchler, Erich, Bock, Christine, Voracek, Martin. 2017. Tax compliance across sociodemographic categories: Meta-analyses of survey studies in 111 countries. Journal of Economic Psychology 62, 63-71. open access (Details)
2016 Hartl, Barbara, Hofmann, Eva, Kirchler, Erich. 2016. Do we need rules for 'what's mine is yours'? Governance in collaborative consumption communities. Journal of Business Research 69 (8), 2756-2763. (Details)
  Hofmann, Eva, Kirchler, Erich, Kogler, Christoph. 2016. Shedding light on the shadow of the economy: Research methods in studies on tax behavior. Review of Behavioral Economics 3 (1), 1-4. (Details)
2015 Hartl, Barbara, Hofmann, Eva, Gangl, Katharina, Hartner-Tiefenthaler, Martina, Kirchler, Erich. 2015. Does the sole description of a tax authority affect tax evasion? The impact of described coercive and legitimate power. PLoS ONE 10 (4), (Details)
  Hofmann, Eva, Gangl, Katharina, Kirchler, Erich. 2015. Tax authorities’ interaction with taxpayers: A conception of compliance by power and trust. New Ideas in Psychology 37, 13-23. (Details)
2014 Hofmann, Eva, Gangl, Katharina, Kirchler, Erich, Torgler, Benno. 2014. Effects of supervision on tax compliance: Evidence from a field experiment in Austria. . Economics Letters 123 (3), 378-382. (Details)
  Hofmann, Eva, Gangl, Katharina, Kirchler, Erich, Stark, Jennifer. 2014. Enhancing tax compliance through coercive and legitimate power of authorities. . Law & Policy 36 (3), 290-313. (Details)
2013 Hartl, Barbara, Kirchler, Erich, Muehlbacher, Stephan. 2013. Geschlechterstereotype auf Führungsebene zwischen 1974 und 2010. Eine Analyse von Todesanzeigen verstorbener weiblicher und männlicher Führungskräfte. Zeitschrift für Arbeits- und Organisationspsychologie 57 (3), 121-131. (Details)

Chapter in edited volume

2019 Kirchler, Erich, Zieser, Maximilian. 2019. Steuern: Nutzenmaximierung, Moral und Komplexität. In: Der Wert bei Drittstaats­lieferungen. Abgaben- und finanzstrafrechtliche Risken im Außenhandel, Hrsg. Summersberger, Walter, 11-38. Wien: Linde Verlag. (Details)
  Zieser, Maximilian, Kirchler, Erich. 2019. Vertrauen, Kooperation und Evaluation: Horizontal Monitoring aus Sicht der Wirtschaftspsychologie. In: Co-operative Tax Compliance in Österreich, Hrsg. Müller, Eduard, Woischitzschläger, Hubert, Zöchling, Hans, 23-49. Wien: Linde Verlag. (Details)
2016 Kirchler, Erich, Hartl, Barbara, Gangl, Katharina. 2016. Income Tax Compliance. In: Behavioral Economics With Smart People, Hrsg. M. Altman, 331-349. Cheltenham: Elgar. (Details)
  Gangl, Katharina, Hofmann, Eva, Hartl, Barbara, Kirchler, Erich. 2016. Power of Authorities and Trust in Authorities Determine the Interaction Climate and Tax Compliance. In: Contemporary Issues in Taxation Research Volume 2 , Hrsg. D. Salter & L. Oats , 87-102. Birmingham: Fiscal Publications. (Details)
2014 Hofmann, Eva, Kirchler, Erich. 2014. Haushaltsentscheidungen [Household decisions.]. In: Dorsch Psychologisches Wörterbuch , Hrsg. M.A. Wirtz, 679-679. Bern: Hans Huber Verlag. (Details)
  Hofmann, Eva, Kirchler, Erich. 2014. Umweltschädliches Verhalten, wirtschaftspsychologisch [Polluting the environment, economic psychologically]. In: Dorsch Psychologisches Wörterbuch , Hrsg. M.A. Wirtz, 1710-1710. Bern: Hans Huber Verlag. (Details)
2013 Hofmann, Eva, Kirchler, Erich. 2013. Haushaltsentscheidungen [Household decisions.]. In: Dorsch Psychologisches Wörterbuch , Hrsg. M.A. Wirtz, 679-679. Bern: Hans Huber Verlag. (Details)
2012 Hofmann, Eva, Kirchler, Erich, Kogler, Christoph. 2012. Arbeits-, Organisations- und Wirtschaftspsychologie [Work, Organisational and Economic Psychology]. In: Skriptum zur Vorlesungsreihe aus der Studieneingangs- und Orientierungsphase (STEOP, Pflichtmodulgruppe A), Hrsg. H. Werneck , 208-227. Wien: Fakultät für Psychologie. (Details)
  Hofmann, Eva, Kirchler, Erich, Gangl, Katharina. 2012. From mistrusting taxpayers to trusting citizens: empirical evidence and further development of the slippery slope framework. In: Economic Psychology in the Modern World: Collected Papers , Hrsg. A.N. Lebedev , 125-146. Moscow: Ekon-inform. (Details)

Paper presented at an academic conference or symposium

2016 Hartl, Barbara, Hofmann, Eva, Olsen, Jerome, Kirchler, Erich. 2016. Sanctions in different social dilemmas: Impact and intervening factors. IAREP/SABE Joint Conference, Wageningen, Niederlande, 07.07-10.07. (Details)
2015 Hartl, Barbara, Hofmann, Eva, Kirchler, Erich, Penz, Elfriede. 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. SCP/APA Joint Conference, Tornonto, Kanada, 06.08.-09.08. (Details)
  Hofmann, Eva, Hartl, Barbara, Kirchler, Erich, Muehlbacher, Stephan. 2015. Gender stereotypes of leaders: A content analysis of obituaries. 17th Congress of the European Association of Work and Organizational Psychology, Oslo, Norwegen, 20.05.-23.05. (Details)
  Hofmann, Eva, Gangl, Katharina, Hartl, Barbara, Berkics, Mihály , Kirchler, Erich. 2015. Powerful authorities and trusting citizens: Interaction climate and tax compliance in Austria, Finland and Hungary. The Informal Economy - Global and Local. An International Conference, Sheffield, Großbritannien, 24.06.-26.06. (Details)
  Hartl, Barbara, Hofmann, Eva, Kirchler, Erich, Penz, Elfriede. 2015. Regulations within a collaborative consumption community? Attitudes towards the introduction of a governance system. IAREP/SABE Joint Conference, Sibiu, Rumänien, 03.09.-06.09. (Details)
  Hofmann, Eva, Hartl, Barbara, Olsen, Jerome, Kirchler, Erich. 2015. Sanctions in different social dilemmas: Impact and intervening factors. 16th International Conference on Social Dilemmas, Hongkong, China, 23.07.-26.07. (Details)
  Hofmann, Eva, Gangl, Katharina, Hartl, Barbara, Kirchler, Erich. 2015. The double edged character of coercive power in social dilemmas. Evidence from a representative sample of self-employed taxpayers. 16th International Conference on Social Dilemmas, Hongkong, China, 23.07.-26.07. (Details)
2014 Hofmann, Eva, Hartl, Barbara, Gangl, Katharina, Kirchler, Erich. 2014. Interview studies in tax research. Using the example of interviews with Austrian taxpayers to assess their perception of tax authorities` measures. 28th International Congress of Applied Psychology, Paris, Frankreich, 08.07.-13.07. (Details)
  Hofmann, Eva, Kirchler, Erich, Bock, Christine, Voracek, Martin. 2014. Socio-demographic determinants of tax compliance. 23rd Annual Tax ResearchNetwork (TRN) Conference, London, Großbritannien, 4.-5.September. (Details)
  Hofmann, Eva, Hartl, Barbara, Gangl, Katharina, Hartner-Tiefenthaler, Martina, Kirchler, Erich. 2014. Steuerehrlichkeit durch strenge Strafen oder hilfreiche Unterstützung? Die Auswirkung von coerciver und legitimer Macht auf psychologische Prozesse zur Kooperation. 11. Tagung Österreichische Gesellschaft für Psychologie, Wien , Österreich, 24.04.-26.04. (Details)
  Hartl, Barbara, Hofmann, Eva, Hartner-Tiefenthaler, Martina, Gangl, Katharina, Kirchler, Erich. 2014. Strenge Bestrafung oder Anbieten von Unterstützung? Der Einfluss coerciver und legitimer Macht auf das Steuerverhalten . 11. Tagung Österreichische Gesellschaft für Psychologie, Wien, Österreich, 24.04.-26.04. (Details)
2013 Hofmann, Eva, Kirchler, Erich, Gangl, Katharina, Hartner-Tiefenthaler, Martina. 2013. Coercive and legitimate power: Experimental evidence for the impact on tax compliance. 22nd Annual Tax ResearchNetwork (TRN) Conference, Exeter, Großbritannien, 03.09.-04-09. (Details)
  Hofmann, Eva, Gangl, Katharina, Kirchler, Erich, Hartner-Tiefenthaler, Martina. 2013. Tax authorities' measures to enhance tax payments: A laboratory experiment to test the impact of coercive or legitimate power on taxpayers' compliance. 16th Congress of the European Association of Work and Organizational Psychology (EAWOP), Münster, Deutschland, 22.05.-25.05. (Details)
  Hofmann, Eva, Kirchler, Erich, Gangl, Katharina, Hartner-Tiefenthaler, Martina. 2013. Tax authorities’ measures to enhance tax payments. 55th Conference of Experimental Psychologists TeaP, Wien, Österreich, 24.03.-27-03. (Details)
  Hofmann, Eva, Kirchler, Erich. 2013. Tax behavior: Actors in the field and research paradigms. HM Qualifizierungsworkshop, Feldkirch, Österreich, 3.Oktober. (Details)
  Hofmann, Eva, Kirchler, Erich. 2013. Tax behavior: Actors in the field and research paradigms. HM Qualifizierungsworkshop, Klagenfurt, Österreich, 20.09. (Details)
  Hofmann, Eva, Kirchler, Erich. 2013. Tax behavior: Actors in the field and research paradigms. HM Qualifizierungsworkshop, Feldkirch, Österreich, 12.06. (Details)
  Hofmann, Eva, Gangl, Katharina, Kirchler, Erich, Lamm, Claus, Pfabigan, Daniela. 2013. The effect of coercive power and legitimate power of tax authorities on tax behavior. . 16th Congress of the European Association of Work and Organizational Psychology (EAWOP), Münster, Deutschland, 22.05.-25.05. (Details)
  Hofmann, Eva, Gangl, Katharina, Kirchler, Erich, Hartner-Tiefenthaler, Martina. 2013. The impact of coercive and legitimate power on tax compliance: experimental evidence. Shadow Conference 2013 The Shadow Economy, Tax Evasion and Governance, Münster, Deutschland, 25.07.-28.07. (Details)
  Hofmann, Eva, Gangl, Katharina, Kirchler, Erich. 2013. The impact of communication and motivation strategies on tax compliance. 55th Conference of Experimental Psychologists TeaP, Wien, Österreich, 24.03.-27-03. (Details)
  Hofmann, Eva, Gangl, Katharina, Kirchler, Erich, Muehlbacher, Stephan, Antonides, Gerrit, De Groot, Manon, Kogler, Christoph, Goslinga, Sjored. 2013. “How can I help you?” Perceived service orientation of tax authorities and tax compliance. Shadow Conference 2013 The Shadow Economy, Tax Evasion and Governance, Münster, Deutschland, 25.07.-28.07. (Details)
2012 Hofmann, Eva, Gangl, Katharina, Kirchler, Erich, Pollai, Maria. 2012. Die Dynamik von Macht und Vertrauen im „Slippery Slope Framework“ und ihr Einfluss auf das Steuerklima . 10. Conference of the OeGP, Wien, Österreich, 12.04.-14.04. (Details)
  Hofmann, Eva, Gangl, Katharina, Kirchler, Erich. 2012. Extension of the Slippery Slope Framework. Dutch Tax and Customs Administration, Utrecht, Niederlande, 12.07. (Details)
  Hofmann, Eva, Gangl, Katharina, Kirchler, Erich. 2012. Konsequenzen von Machtwechseln in der Steuerbehörde auf das Steuerverhalten. Eine experimentelle Überprüfung des Slippery Slope Frameworks [Consequences of power changes within the tax authority for tax behaviour. An experimental test of the Slippery Slope Framework.]. 10. Conference of the OeGP, Graz, Österreich, 12.04.-14.04. (Details)
  Hartl, Barbara, Muehlbacher, Stephan, Kirchler, Erich. 2012. Mental Accounting in Konsumentscheidungen: Der Einfluss unterschiedlicher Einnahmequellen auf das Ausgabeverhalten. 10. Tagung der Österreichischen Gesellschaft für Psychologie, Graz, Österreich, 12.04.-14.04. (Details)
  Hofmann, Eva, Kirchler, Erich, Gangl, Katharina, Muehlbacher, Martina, De Groot, Manon, Goslinga, Sjored, Antonides, Gerrit, Kogler, Christoph. 2012. Service orientation and tax compliance. 21st annual conference of TRN-Tax Research Network, London , Großbritannien, 06.09. (Details)
  Hofmann, Eva, De Groot, Manon, Muehlbacher, Stephan, Kirchler, Erich, Gangl, Katharina, Goslinga, Sjored, Kogler, Christoph, Antonides, Gerrit. 2012. Services to facilitate tax compliance. Presentation at the Research Seminar in International Business Taxation, DIBT, Wien, Österreich, 10.04. (Details)
  Hofmann, Eva, Gangl, Katharina, Kirchler, Erich. 2012. SSF-Inventory: A measurement instrument to assess the perception of tax authorities’ power and trust in authorities. International Society of Political Psychology Meeting "Power, Politics, and Paranoia" Amsterdam, Niederlande, 13.07.-14.07. (Details)
  Hofmann, Eva, Kirchler, Erich, Gangl, Katharina. 2012. Tax authorities’ interaction with taxpayers: compliance by power and trust. Conference on “Tax Governance – The future role of tax administrations in a networking society”, Wien, Österreich, 20.09.-21.09. (Details)
  Hofmann, Eva, Kirchler, Erich, Gangl, Katharina, Stark, Jennifer . 2012. The impact of coercive and legitimate power of tax authorities on taxpayers’ trust in authorities and their tax behavior: An extension of the Slippery Slope Framework. IAREP Conference, Breslau, Polen, 05.09.-08.09. (Details)
  Hofmann, Eva, Gangl, Katharina, Kirchler, Erich, Muehlbacher, Stephan, De Groot, Manon, Goslinga, Sjored, Antonides, Gerrit, Kogler, Christoph. 2012. „How can I help you?“ Perceived service orientation of tax authorities and tax compliance. . Dutch Tax and Customs Administration, Utrecht, Niederlande, 12.07. (Details)
2011 Hofmann, Eva, Gangl, Katharina, Kirchler, Erich, Pollai, Maria. 2011. Cooperative tax behaviour: The interaction of power and trust in the „slippery slope framework“. IAREP/SABE conference, Exeter, Großbritannien, 12.06-16.06. (Details)

Poster presented at an academic conference or symposium

2017 Hofmann, Eva, Gangl, Katharina, Kirchler, Erich, Lamm , Claus, Pfabigan, Daniela. 2017. Tax decisions are more conflicting under legitimate than coercive tax authority – An ERP study. Society for Psychophysiological Research 57th Annual Meeting, The Hofburg, Vienna, Österreich, 11.-15.October. (Details)
2014 Hartl, Barbara, Hofmann, Eva, Hartner-Tiefenthaler, Martin, Gangl, Katharina, Kirchler, Erich. 2014. Severe punishment or supportive procedures? The impact of coercive power on tax. 49. Kongress der Gesellschaft für Psychologie, Bochum, Deutschland, 22.09.-25.09. (Details)
  Hofmann, Eva, Kirchler, Erich, Bock , Christine, Voracek, Martin. 2014. Soziodemographische Determinanten des Steuerverhaltens: Eine Metaanalyse . 49. Kongress der Gesellschaft für Psychologie, Bochum, Deutschland, 22.-25.September. (Details)
2013 Hartl, Barbara, Muehlbacher, Stephan, Kirchler, Erich. 2013. Gender stereotypes of leaders: An analysis of contents of obituaries. 16th EAWOP Congress , Münster, Deutschland, 22.05.-25.05. (Details)
  Hartl, Barbara, Muehlbacher, Stephan, Kirchler, Erich. 2013. Mental accounting in the context of consumer decision making. 16th EAWOP Congress , Münster, Deutschland, 22.05.-25.05. (Details)
2012 Hartl, Barbara, Muehlbacher, Stephan, Kirchler, Erich. 2012. Mental Accounting and Consumer Decisions: Income Source Effects. IAREP 2012 Conference, Wroclaw, Polen, 05.09.-08.09. (Details)
  Hartl, Barbara, Muehlbacher, Stephan, Kirchler, Erich. 2012. Mental Accounting in Konsumentscheidungen. “JungwissenschafterInnen diskutieren ihre Forschung” Posterausstellung an der Fakultät für Psychologie, Wien, Österreich, 25.06. (Details)
  Hofmann, Eva, Gangl, Katharina, Kirchler, Erich, Muehlbacher, Stephan, Antonides, Gerrit, De Groot, Manon, Kogler, Christoph, Goslinga, Sjored. 2012. Service orientation, trust and tax compliance in the Netherlands. Posterausstellung der JungwissenschaftlerInnen der Fakultaet für Psychologie, Wien, Österreich, 25.06. (Details)
  Hofmann, Eva, Kirchler, Erich, Gangl, Katharina, Muehlbacher, Stephan, De Groot, Manon, Antonides, Gerrit, Kogler, Christoph, Goslinga, Sjored. 2012. Service orientation, trust and tax compliance in the Netherlands. Posterausstellung der JungwissenschaftlerInnen der Fakultaet für Psychologie, Wien, Österreich, 25.06. (Details)

Encyclopedia article

2015 Kirchler, Erich, Hartl, Barbara. 2015. Tax avoidance, tax evasion, and the shadow economy. In Real-world decision making. An encyclopedia of behavioral economics , Hrsg. M. Altman, 431-432. Santa Barbara: Greenwood. (Details)
2014 Hartl, Barbara, Kirchler, Erich. 2014. Schattenwirtschaft. In Dorsch – Lexikon der Psychologie, Hrsg. M. A. Wirtz , 1450-1451. Bern: Hans Huber Verlag. (Details)
2013 Kirchler, Erich, Hartl, Barbara. 2013. Ökonomische Psychologie. In Lexikon der Psychologie , Hrsg. M. A. Wirtz, 1121-1121. Bern: Huber. (Details)
  Kirchler, Erich, Hartl, Barbara. 2013. Steuerpsychologie. In Lexikon der Psychologie , Hrsg. M.A. Wirtz, 1598-1599. Bern: Huber. (Details)

Miscellaneous

2016 Gangl, Katharina, Hofmann, Eva, de Groot, Manon, Antonides, Gerrit, Goslinga, Sjoerd , Hartl, Barbara, Kirchler, Erich. 2016. Taxpayers' Motivations Relating to Tax Compliance: Evidence from Two Representative Samples of Austrian and Dutch Self-Employed Taxpayers. Journal of Tax Administration, 1 (2). pp. 15-25. open access (Details)
2014 Hofmann, Eva, Kirchler, Erich, Schrittwieser, Eva- Maria. 2014. Vertrauen als Garant für Kooperation und Steuerehrlichkeit. Wissenschaftliche Befunde für die Praxis. Steuer- und WirtschafsKartei, 20/21, 954-959. (Details)
2012 Hofmann, Eva, Kirchler, Erich, Gangl, Katharina, Muehlbacher, Stephan, Kogler, Christoph, Pollai, Maria, Alm, James. 2012. Rethinking the Research Paradigms for Analysing Tax Compliance Behaviour. CESifo Forum, 2012(2), 33-40. (Details)
2006 Hofmann, Eva, Kirchler, Erich, Kamleitner, Bernadette. 2006. L'euro tra aspettative e processi di adattamento. [The Euro: The aspects and processes of the adaptation.]. Psicologia Sociale, 1(2), 255-283. (Details)

Projects

  • No projects found.