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Publications from the project

1.  Hofmann, E., Hartl., B, & Penz, E. (in press). Power versus trust – What matters more in collaborative consumption? Journal of Services Marketing, 31 (6).

2. Gangl, K., Kirchler, E., Lorenz, C., & Torgler, B. (2017). Wealthy tax non-filers in a developing nation: The roles of taxpayer knowledge, perceived corruption and service orientation in Pakistan (pp 354-374). In Peeters, B., Gribnau, H., & Badisco, J. (eds.) Building Trust in Taxation, Intersentia: Antwerpen.

3. 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, 1-10. doi: 10.1093/scan/nsx029

4. Hofmann, E., Hartl, B., Gangl, K., Hartner-Tiefenthaler, M., & Kirchler, E. (2017). Authorities’ coercive and legitimate power: The impact on cognitions underlying cooperation. Frontiers in Psychology, 1-15.

5. Kirchler, E., Hartl, B., & Gangl, K. (2017). Income Tax Compliance. In M. Altman (Ed.), Handbook of Behavioural Economics and Smart Decision-Making. Elgar; Cheltenham.

6. Muehlbacher, 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 Opens external link in new windowlink

7. 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.  Opens external link in new windowlink

8. 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. DOI: 10.1111/pops.12294, Opens external link in new windowlink

9.  Hofmann, E., Kogler, C., & Kirchler, E. (2016). Editorial. Special issue. Shedding light on the shadow of the economy: Research methods in studies on tax behavior. Review of Behavioral Economics, 3(1), 1-4.

10. 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 (p. 87-102). Birmingham: Fiscal Publications.

11. Gangl, K., Hofmann, E., de Groot, M., Antonides, G., Goslinga, S., Hartl, B., & Kirchler, E. (2015). Taxpayers’ motivations relating to tax compliance: Evidence from two representative samples of Austrian and Dutch entrepreneurs. Journal of Tax Administration, 1(2), 15-25. Opens external link in new windowlink

12. Hartl, B., Hofmann, E., Gangl, K., Hartner-Tiefenthaler, M., & Kirchler, E. (2015). Does the description of a tax authority affect tax evasion? – The impact of displayed coercive and legitimate power. PLoS ONE, 10(4): e0123355.Opens external link in new window link

13. Gangl, K., Hofmann, E., Hartl, B., & Kirchler, E. (2015). The double-edged relationship between coercive power and compliance with public authority: evidence from a representative sample of Austrian self-employed taxpayers. SSRN working papers NR. 2667630. Opens external link in new windowlink

14. 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.Opens external link in new window link

15. Hofmann, E., Gangl, K., Kirchler, E., & Stark, J. (2014). Enhancing tax compliance through coercive and legitimate power of tax authorities by concurrently diminishing or facilitating trust in tax authorities. Law & Policy, 36, 290-313 Opens external link in new windowlink

16. Gangl, K., Torgler, B., Kirchler, E., & Hofmann, E. (2014). Effects of supervision on tax compliance: evidence from a field experiment in Austria. Economic Letters, 123, 378-382.Opens external link in new window pdf

17. Hofmann, E., Kirchler, E., & Schrittwieser, E. (2014) Vertrauen als Garant für Kooperation und Steuerehrlichkeit. Wissenschaftliche Befunde für die Praxis. Steuer- und WirtschafsKartei, 20/21, 954-959. Opens external link in new windowlink

18.     Kirchler, E., & Gangl, K. (2015). Trust. In M. Altman (Ed.), Real world decision making: An encyclopedia of behavioral economics. Santa Barbara, CA: Praeger

19.     Kirchler, E. & Hartl, B. (2015). Shadow Economy. – In M. Altman (Ed.). Real World Decision Making: An encyclopaedia of behavioural economics. Santa Barbara, CA: Praeger.

20.     Hartl, B. & Kirchler, E. (2014). Schattenwirtschaft. In M. A. Wirtz (Hrsg.), Dorsch – Lexikon der Psychologie (17. Aufl., S. 1450-1451). Bern: Verlag Hans Huber.

21.     Kirchler, E., & Gangl, K. (2013, 2014). Finanzpsychologie. [Financial psychology.] In M. A. Wirtz, Dorsch Psychologisches Wörterbuch. (16. Aufl., S. 582 und 17. Aufl., S. 553, 2014). Bern: Hans Huber Verlag.

22.     Kirchler, E. & Hartl, B. (2013a, 2014a). Ökonomische Psychologie. In M. A. Wirtz (Hrsg.), Lexikon der Psychologie (16. Aufl., S. 1121 und 17. Aufl., S. 1191, 2014). Bern: Huber.

23.     Kirchler, E. & Hartl, B. (2013b, 2014b). Steuerpsychologie. In M. A. Wirtz (Hrsg.), Lexikon der Psychologie (16. Aufl., S. 1490-1491 und 17. Aufl., S. 1598-1599, 2014). Bern: Huber.

24.     Kirchler, E. & Hofmann, E. Household decisions. (2015) In M. Altman (Ed.). Real World Decision Making: An encyclopaedia of behavioural economics. Santa Barbara, CA: Praeger.

25.     Kirchler, E. & Hofmann, E. (2013, 2014). Haushaltsentscheidungen. In M. A. Wirtz (Hrsg.), Lexikon der Psychologie (16. Aufl., S. 679 und 17. Aufl., S. 709, 2014). Bern: Huber.

26. Gangl, K., Muehlbacher, S., de Groot, M., Goslinga, S., Hofmann, E., Kogler, C., Kirchler, E., & Antonides, G. (2013). „How can I help you?“ Perceived service orientation of tax authorities and tax compliance. Public Finance Analysis, 69, 487-510. Opens external link in new windowlink

27. Kirchler, E. & Gangl, K. (2013). Steuern: Widerstand und Kooperation. C. Sedmak (Ed.), Erbschaftssteuern im Kontext. Wiesbaden: Verlag für Sozialwissenschaften.

Invited guest lecture

Gangl, K. (2016). „State authorities‘ interaction with citizens: A conception of compliance in social dilemmas by power and trust.“ Invited guest lecture at the University Turin (25.02.2015)

Presentations from the project

1. Hartl, Barbara, Hofmann, Eva, Kirchler, Erich, Penz, Elfriede. 2015. Regulations within a collaborative consumption community? Attitudes towards the introduction of a governance system. Joint IAREP/SABE Conference, Sibiu, Rumänien, 03.09.-06.

2.     Hofmann, Eva, Hartl, Barbara, Penz, Elfriede. 2015. The power and trust in collaborative consumption models of car sharing. Joint IAREP/SABE Conference, Sibiu, Rumänien, 03.09.-06.09.

3.     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. Joint SCP/APA Conference, Toronto, Kanada, 06.08.-09.08.

4.  Hofmann, E., Hartl B., Olson J., & Kirchler, E. (2015). Sanctions in different social dilemmas: Impact and intervening factors. 16th International Conference on Social Dilemmas, Hongkong, China, 23-26 July 2015.

5. 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. Invited speech at “The Informal Economy – Global and Local. An International Conference”. The University of Sheffield, UK, Centre for Criminological Research, Sheffield, UK, 24-26 June, 2015. (prestener: Erich Kirchler)

6. Hofmann, E., Hartl, B., Kirchler, E., & Muehlbacher, S. (2015). Gender stereotypes of leaders: A content analysis of obituaries. 17th Congress of the European Association of Work and Organizational Psychology, Oslo, Norway, 20-23 May 2015.

7. Gangl, K. (2014). Stick or carrot on the firm level: When can a cooperative approach improve tax compliance? Paper presented at the European Commission Workshop on “How to increase tax compliance – new tools and insights from behavioral economics” (23-14 April, 2015). Kiew, Ukraine.  

8. 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. 16th International Conference on Social Dilemmas, Hongkong, China, 23-26 July 2015.

9. Gangl, K., Kleber, J., Hofmann, E., Florack, A., & Kirchler, E. (2014). Regulatory fit increases efficacy of social norms‘impact on tax compliance. ”Taxation, Social Norms and Compliance “, Nuremberg, Germany, March 6-8, 2014.

10. Hofmann, E., Hartl, B., Gangl, K., Hartner-Tiefenthaler, M., & Kirchler, E. (2014). Steuerehrlichkeit durch strenge Strafen oder hilfreiche Unterstützung? Die Auswirkung von coerciver und legitimer Macht auf psychologische Prozesse zur Kooperation [Tax compliance through strict penalties or helpful support? The impact of coercive and legitimate power on psychological processes of cooperation.]. 11. Tagung Österreichische Gesellschaft für Psychologie, Vienna, Austria, April 24-26, 2014.

11. Hartl, B., Hofmann, E., Hartner-Tiefenthaler, M., Gangl, K., & Kirchler, E. (2014). Strenge Bestrafung oder Anbieten von Unterstützung? Der Einfluss coerciver und legitimer Macht auf das Steuerverhalten [Strict punishment or offering support? The influence of coercive and legitimate power on tax behavior.]. 11. Tagung Österreichische Gesellschaft für Psychologie, Vienna, Austria, April 24-26, 2014.

12. Gangl, K. Kastlunger, B., Kirchler, E., Voracek, M., & S. Tement (2014). Confidence in the economy in times of crisis: Social representations of experts and laypeople. Paper presented at the 15th biennial conference of the International Society of Justice Research (ISJR), New York, USA, June 19-22, 2014.

13. Hofmann, E., Hartl, B., Gangl, K., & Kirchler, E. (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, France, 8-13 July, 2014.

14. Gangl. K., Kirchler, E., & Lorenz, C. (2014).Tax non-filing in Pakistan: Ignorance of one’s own rights and corrupt authorities fuel non-filing. 28th International Congress of Applied Psychology. Paris, France, 8-13 July, 2014

15. Hartl, B., Hofmann, E., Hartner-Tiefenthaler, M., Gangl, K. & Kirchler, E. (2014). Severe punishment or supportive procedures? The impact of coercive power on tax. (Poster) 49. Kongress der Gesellschaft für Psychologie, Bochum, Germany, 22-25 September, 2014.

16. Hofmann, E., Voracek, M., Kirchler, E., & Bock, C. (2014). Soziodemographische Determinanten des Steuerverhaltens: Eine Metaanalyse [Socio-demographic determinants of tax behaviour: A meta-analysis]. (Poster) 49. Kongress der Gesellschaft für Psychologie, Bochum, Germany, 22-25 September, 2014.

17. Hofmann, E., Voracek, M., Kirchler, E., & Bock, C. (2014). Socio-demographic determinants of tax compliance. 23rd Annual Tax ResearchNetwork (TRN) Conference, London, UK, 4-5 September, 2014.

18. Stamkou, E., Van Kleef, G.A., Homan, A.C., Gelfand, M.J., van de Vijver, F.J.R., van Egmond, M.C., Hofmann, E., Cantarero, K., Treister, D.E., Ayub, N., Lee, I-C., Figueiredo, A., Bilgin, A.S. Phiri, N. (2014). Reactions to Norm Violators Across Cultures Differences and Similarities in People’s Thoughts and Actions Tendencies. 22nd International Congress of the International Association for Cross-Cultural Psychology, Reims, France, 15-19 July 2014.

19. Hofmann, E., Hartl, B., Gangl, K., & Kirchler, E. (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, France, 8-13 July, 2014.

20. Hofmann, E., Hartner-Tiefenthaler, M., Gangl, K. & Kirchler, E. (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, Germany, May, 22.-25. 2013.

21. Gangl, K., Hofmann, E., Pfabigan, D., Lamm, C., & Kirchler, E. (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, Germany, May, 22.-25. 2013.

22.  Hofmann, E., Hartner-Tiefenthaler, M., Gangl, K. & Kirchler, E. (2013). Tax authorities’ measures to enhance tax payments. 55th Conference of Experimental Psychologists TeaP, Vienna, Austria, 24-27 March, 2013.

23.  Gangl, Katharina, Hofmann, E., & Kirchler, E. (2013). The impact of communication and motivation strategies on tax compliance. 55th Conference of Experimental Psychologists TeaP, Vienna, Austria, 24-27 March, 2013.

24.  Gangl, K., Hofmann, E., Pfabigan, D., Kirchler, E., & Lamm, C. (2013). The effect of coercive power and legitimate power of tax authorities on tax bahavior. Paper presented at the EAWOP conference, Münster, Germany, 22-25 May, 2013.

25. Gangl, K., Hofmann, E., Kirchler, E., Hartmann, K., & Eder, M. (2013). The impact of communication and motivation strategies on tax compliance. Paper presented at the TEAP, Vienna, Austria, 24-27 March, 2013.

26. Hofmann, E., Hartner-Tiefenthaler, M., Gangl, K., & Kirchler, E. (2013). The impact of coercive and legitimate power on tax compliance: experimental evidence. Shadow Conference 2013 The Shadow Economy, Tax Evasion and Governance, Münster, Germany, 25-28 July, 2013.

27. Muehlbacher, S., Gangl, K., de Groot, M., Goslinga, S. Hofmann, E., Kogler, C., Antonides, G., & Kirchler, E. (2013). “How can I help you?” Perceived service orientation of tax authorities and tax compliance. Shadow 2013 "Shadow Economy, Tax Evasion and Governance", Münster, Germany, July 25-28, 2013


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