List of works - Erich Kirchler

Authorities' Coercive and Legitimate Power: The Impact on Cognitions Underlying Cooperation

scientific article published on 18 January 2017

Coercive and legitimate authority impact tax honesty: evidence from behavioral and ERP experiments

scientific article published on 11 April 2017

Combining Psychology and Economics in the Analysis of Compliance: From Enforcement to Cooperation11This paper is based on a keynote address at the conference “The Shadow Economy, Tax Evasion and Money Laundering” held in Münster, Germany at the

scientific article

Confidence in the economy in times of crisis: Social representations of experts and laypeople

article published in 2012

Credit use: Psychological perspectives on a multifaceted phenomenon ⬇️

scientific article published on January 1, 2012

Differences in risk-defusing behavior in deciding for oneself versus deciding for other people.

scientific article published on 21 October 2011

Does the sole description of a tax authority affect tax evasion?--the impact of described coercive and legitimate power

scientific article published on 29 April 2015

Effects of supervision on tax compliance: Evidence from a field experiment in Austria

scientific article published on June 2014

Enhancing Tax Compliance through Coercive and Legitimate Power of Tax Authorities by Concurrently Diminishing or Facilitating Trust in Tax Authorities

scientific article published on July 2014

Framing of information on the use of public finances, regulatory fit of recipients and tax compliance.

scientific article

Hindsight bias in economic expectations: I knew all along what I want to hear.

scientific article published in June 2002

Identification with peers as a strategy to muddle through the troubles of the adolescent years

scientific article published on 01 December 1990

Inheritance tax compliance – earmarking with normative value principles

scientific article

PROCEDURAL FAIRNESS AND TAX COMPLIANCE.

scientific article

Patriotism's Impact on Cooperation with the State: An Experimental Study on Tax Compliance

scientific article published on 28 August 2015

Perceived Distributive Fairness of EU Transfer Payments, Outcome Favorability, Identity, and EU-Tax Compliance.

scientific article published on January 2011

Powerful authorities and trusting citizens: The Slippery Slope Framework and tax compliance in Italy

article

Preconditions of Voluntary Tax Compliance: Knowledge and Evaluation of Taxation, Norms, Fairness, and Motivation to Cooperate

scientific article published in January 2008

Psychology, Financial Decision Making, and Financial Crises

scientific article published on January 2009

Regulatory fit effects on perceived fiscal exchange and tax compliance.

scientific article

Research practices and statistical reporting quality in 250 economic psychology master's theses: a meta-research investigation

scientific article published on 18 December 2019

Sex differences in tax compliance: Differentiating between demographic sex, gender-role orientation, and prenatal masculinization (2D:4D)

Tax Compliance Inventory: TAX-I Voluntary tax compliance, enforced tax compliance, tax avoidance, and tax evasion

scientific article

Tax Policy Measures to Combat the SARS-CoV-2 Pandemic and Considerations to Improve Tax Compliance: A Behavioral Perspective

scientific article

Tax Policy and the News: An Empirical Analysis of Taxpayerss Perceptions of Taxrelated Media Coverage and its Impact on Tax Compliance

scientific article

Tax amnesties, justice perceptions, and filing behavior: a simulation study

scientific article

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

scientific article published on February 2015

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

scientific article

Tax policy measures to combat the SARS-CoV-2 pandemic and considerations to improve tax compliance: A behavioral perspective

scientific article

The Relationship Between Austrian Tax Auditors and Self-Employed Taxpayers: Evidence From a Qualitative Study

article

The impact of voting on tax payments.

scientific article published in February 2010

Trust and power as determinants of tax compliance: Testing the assumptions of the slippery slope framework in Austria, Hungary, Romania and Russia

scholarly article by Christoph Kogler et al published February 2013 in Journal of Economic Psychology

List of works by Erich Kirchler

Authorities' Coercive and Legitimate Power: The Impact on Cognitions Underlying Cooperation

Coercive and legitimate authority impact tax honesty: evidence from behavioral and ERP experiments

Combining Psychology and Economics in the Analysis of Compliance: From Enforcement to Cooperation11This paper is based on a keynote address at the conference “The Shadow Economy, Tax Evasion and Money Laundering” held in Münster, Germany at the

Confidence in the economy in times of crisis: Social representations of experts and laypeople

Credit use: Psychological perspectives on a multifaceted phenomenon ⬇️

Differences in risk-defusing behavior in deciding for oneself versus deciding for other people.

Does the sole description of a tax authority affect tax evasion?--the impact of described coercive and legitimate power

Effects of supervision on tax compliance: Evidence from a field experiment in Austria

Enhancing Tax Compliance through Coercive and Legitimate Power of Tax Authorities by Concurrently Diminishing or Facilitating Trust in Tax Authorities

Framing of information on the use of public finances, regulatory fit of recipients and tax compliance.

Hindsight bias in economic expectations: I knew all along what I want to hear.

Identification with peers as a strategy to muddle through the troubles of the adolescent years

Inheritance tax compliance – earmarking with normative value principles

PROCEDURAL FAIRNESS AND TAX COMPLIANCE.

Patriotism's Impact on Cooperation with the State: An Experimental Study on Tax Compliance

Perceived Distributive Fairness of EU Transfer Payments, Outcome Favorability, Identity, and EU-Tax Compliance.

Powerful authorities and trusting citizens: The Slippery Slope Framework and tax compliance in Italy

Preconditions of Voluntary Tax Compliance: Knowledge and Evaluation of Taxation, Norms, Fairness, and Motivation to Cooperate

Psychology, Financial Decision Making, and Financial Crises

Regulatory fit effects on perceived fiscal exchange and tax compliance.

Research practices and statistical reporting quality in 250 economic psychology master's theses: a meta-research investigation

Sex differences in tax compliance: Differentiating between demographic sex, gender-role orientation, and prenatal masculinization (2D:4D)

Tax Compliance Inventory: TAX-I Voluntary tax compliance, enforced tax compliance, tax avoidance, and tax evasion

Tax Policy Measures to Combat the SARS-CoV-2 Pandemic and Considerations to Improve Tax Compliance: A Behavioral Perspective

Tax Policy and the News: An Empirical Analysis of Taxpayerss Perceptions of Taxrelated Media Coverage and its Impact on Tax Compliance

Tax amnesties, justice perceptions, and filing behavior: a simulation study

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

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

Tax policy measures to combat the SARS-CoV-2 pandemic and considerations to improve tax compliance: A behavioral perspective

The Relationship Between Austrian Tax Auditors and Self-Employed Taxpayers: Evidence From a Qualitative Study

The impact of voting on tax payments.

Trust and power as determinants of tax compliance: Testing the assumptions of the slippery slope framework in Austria, Hungary, Romania and Russia