Kirchler, Erich

Article in Academic Journal

Fochmann, Martin; Hechtner, FrankORCID: https://orcid.org/0000-0002-7268-3969; Kirchler, ErichORCID: https://orcid.org/0000-0003-4731-1650 and Mohr, Peter N.C. (2025) When happy people make society unhappy: Emotions affect tax compliance behavior. Journal of Economic Behavior & Organization, 229, 106854. https://doi.org/10.1016/j.jebo.2024.106854

Seifert, MarcelORCID: https://orcid.org/0000-0002-8709-0939; Spitzer, FlorianORCID: https://orcid.org/0000-0002-7915-3266; Haeckl, Simone; Gaudeul, Alexia; Kirchler, ErichORCID: https://orcid.org/0000-0003-4731-1650; Palan, Stefan and Gangl, KatharinaORCID: https://orcid.org/0000-0001-6009-3358 (2024) Can information provision and preference elicitation promote ESG investments? Evidence from a large, incentivized online experiment. Journal of Banking & Finance, 161, 107114. https://doi.org/10.1016/j.jbankfin.2024.107114

Dybka, PiotrORCID: https://orcid.org/0000-0003-3174-7505; Bazart, Cécile; Hokamp, SaschaORCID: https://orcid.org/0000-0002-2192-4013 and Kirchler, ErichORCID: https://orcid.org/0000-0003-4731-1650 (2024) Recent developments in the area of shadow economy and tax evasion research. Journal of Economic Behavior & Organization, 218, pp. 399-405. https://doi.org/10.1016/j.jebo.2023.12.018

Müller, Martin; Olsen, Jerome; Kirchler, ErichORCID: https://orcid.org/0000-0003-4731-1650 and Kogler, Christoph (2023) How explicit expected value information affects tax compliance decisions and information acquisition. Journal of Economic Psychology, 99, 102679. https://doi.org/10.1016/j.joep.2023.102679

Frecknall-Hughes, Jane; Gangl, KatharinaORCID: https://orcid.org/0000-0001-6009-3358; Hofmann, Eva; Hartl, Barbara and Kirchler, ErichORCID: https://orcid.org/0000-0003-4731-1650 (2023) The influence of tax authorities on the employment of tax practitioners: Empirical evidence from a survey and interview study,. Journal of Economic Psychology, 97, 102629. https://doi.org/10.1016/j.joep.2023.102629

Kogler, Christoph; Olsen, Jerome; Kirchler, ErichORCID: https://orcid.org/0000-0003-4731-1650; Batrancea, Larissa M. and Nichita, Anca (2023) Perceptions of trust and power are associated with tax compliance: A cross-cultural study. Economic and Political Studies, pp. 1-17. https://doi.org/10.1080/20954816.2022.2130501

Muehlbacher, StephanORCID: https://orcid.org/0000-0002-3665-4976; Hartmann, Andre; Kirchler, ErichORCID: https://orcid.org/0000-0003-4731-1650 and Alm, James (2023) Declaring income versus declaring taxes in tax compliance experiments: Does the design of laboratory experiments affect the results? Economic and Political Studies, 11 (3), pp. 334-349. https://doi.org/10.1080/20954816.2022.2121244

Hartmann, Andre J.; Gangl, KatharinaORCID: https://orcid.org/0000-0001-6009-3358; Kasper, Matthias; Kirchler, ErichORCID: https://orcid.org/0000-0003-4731-1650; Kocher, Martin G.; Mueller, Martin and Sonntag, AxelORCID: https://orcid.org/0000-0002-2875-8759 (2022) The economic crisis during the COVID-19 pandemic has a negative effect on tax compliance: Results from a scenario study in Austria. Journal of Economic Psychology, 93, article 102572. https://doi.org/10.1016/j.joep.2022.102572

Kogler, Christoph; Olsen, Jerome; Müller, Martin and Kirchler, ErichORCID: https://orcid.org/0000-0003-4731-1650 (2022) Information processing in tax decisions: a MouselabWEB study on the deterrence model of income tax evasion. Journal of Behavioral Decision Making, 35, pp. 1-15. https://doi.org/10.1002/bdm.2272

Dezső, Linda; Alm, James and Kirchler, ErichORCID: https://orcid.org/0000-0003-4731-1650 (2022) Inequitable wages and tax evasion. Journal of Behavioral and Experimental Economics, 96, article 101811. https://doi.org/10.1016/j.socec.2021.101811

Kirchler, ErichORCID: https://orcid.org/0000-0003-4731-1650 (2022) Kooperation als Funktion von Macht und Vertrauen. Audit Committee Quarterly (1), pp. 8-10.

Alm, James; Blaufus, Kay; Fochmann, Martin; Kirchler, ErichORCID: https://orcid.org/0000-0003-4731-1650; Mohr, Peter N. C.; Olson, Nina E. and Torgler, Benno (2020) Tax Policy Measures to Combat the SARS-CoV-2 Pandemic and Considerations to Improve Tax Compliance: A Behavioral Perspective. FinanzArchiv, 76 (4), pp. 396-428. https://doi.org/10.1628/fa-2020-0014

Alm, James; Gerbrands, Peter and Kirchler, ErichORCID: https://orcid.org/0000-0003-4731-1650 (2020) Using „responsive regulation“ to reduce tax base erosion. Regulation & Governance, 16 (3), pp. 738-759. https://doi.org/10.1111/rego.12359

Gangl, KatharinaORCID: https://orcid.org/0000-0001-6009-3358; Hartl, Barbara; Hofmann, Eva and Kirchler, ErichORCID: https://orcid.org/0000-0003-4731-1650 (2019) The Relationship Between Austrian Tax Auditors and Self-Employed Taxpayers: Evidence From a Qualitative Study. Frontiers in Psychology, 10 (1034). https://doi.org/10.3389/fpsyg.2019.01034

Gangl, KatharinaORCID: https://orcid.org/0000-0001-6009-3358; Pfabigan, Daniela M.; Lamm, Claus; Kirchler, ErichORCID: https://orcid.org/0000-0003-4731-1650 and Hofmann, Eva (2017) Coercive and legitimate authority impact tax honesty. Evidence from behavioral and ERP experiments. Social Cognitive and Affective Neuroscience, 12 (7), pp. 1108-1117. https://doi.org/10.1093/scan/nsx029

Hofmann, Eva; Hartl, Barbara; Gangl, KatharinaORCID: https://orcid.org/0000-0001-6009-3358; Hartner-Tiefenthaler, Martina and Kirchler, ErichORCID: https://orcid.org/0000-0003-4731-1650 (2017) Authorities’ Coercive and Legitimate Power: The Impact on Cognitions Underlying Cooperation. Frontiers in Psychology, 8, article 5. https://doi.org/10.3389/fpsyg.2017.00005

Gangl, KatharinaORCID: https://orcid.org/0000-0001-6009-3358; Kastlunger, Barbara; Kirchler, ErichORCID: https://orcid.org/0000-0003-4731-1650 and Voracek, Martin (2012) Confidence in the economy in times of crisis: Social representations of experts and laypeople. The Journal of Socio-Economics, 41 (5), pp. 603-614. https://doi.org/10.1016/j.socec.2012.05.018

Monograph

Kirchler, ErichORCID: https://orcid.org/0000-0003-4731-1650; Pitters, Julia and Kastlunger, Barbara (2022) Psychology in Times of Crisis. An economic psychological analysis of the coronavirus pandemic. Springer essentials. Wiesbaden: Springer. 50 p.

Book Contribution

Kirchler, ErichORCID: https://orcid.org/0000-0003-4731-1650 (2023) Prólogo: Psicología del comportamiento tributario. In: El (in)cumplimiento tributario. Práctica Jurídica. tecnos, pp. 15-27.

Truzka, Alexander; Puklavec, Žiga and Kirchler, ErichORCID: https://orcid.org/0000-0003-4731-1650 (2022) Nudging Taxpayers to Comply: Reflections about the Effect of Deterrence and Non-Deterrence Behavioral Interventions Depending on Taxpayers' Motivational Postures. In: Dayioglu Erul, Üyesi Rana, (ed.) Psikolojik ve Sosyolojik Yönleriyle Vergilendirme / Psychological and Sociological Aspects of Taxation. Ankara: Gazi Kitabevi Tic. Ltd. Şti., pp. 19-48.

Enachescu, Janina; Puklavec, Žiga; Bauer, Christian Martin; Olsen, Jerome; Kirchler, ErichORCID: https://orcid.org/0000-0003-4731-1650 and Alm, James (2020) Incidental emotions, integral emotions, and decisions to pay taxes. In: Erdogdu, M. Mustafa; Batrancea, Larissa and Cevik, Savas, (eds.) Behavioural Public Finance: Individuals, Society, and the State. Routledge International Studies in Money and Banking. Routledge, pp. 157-177.

Hartmann, Andre Julian; Mueller, Martin and Kirchler, ErichORCID: https://orcid.org/0000-0003-4731-1650 (2020) Tax Compliance: Research Methods and Decision Processes. In: Zaleskiewicz, Tomasz and Traczyk, Jakub, (eds.) Psychological Perspectives on Financial Decision Making. Cham: Springer, pp. 291-330. https://doi.org/10.1007/978-3-030-45500-2_13

Gangl, KatharinaORCID: https://orcid.org/0000-0001-6009-3358 and Kirchler, ErichORCID: https://orcid.org/0000-0003-4731-1650 (2019) Introduction to A Research Agenda for Economic Psychology. In: Gangl, KatharinaORCID: https://orcid.org/0000-0001-6009-3358 and Kirchler, Erich, (eds.) A Research Agenda for Economic Psychology. Elgar Research Agendas. Cheltenham: Edward Elgar, pp. 1-10. https://doi.org/10.4337/9781788116060.00006

Gangl, KatharinaORCID: https://orcid.org/0000-0001-6009-3358 and Kirchler, ErichORCID: https://orcid.org/0000-0003-4731-1650 (2013) Finanzkrisen, Wirtschaftskrisen, Schuldenkrisen. Die Vertrauenskrise aus psychologischer Perspektive. In: Hammer, Edith and Tomaschek, Nino, (eds.) Vertrauen. Standpunkte zum sozialen, wirtschaftlichen und politischen Handeln. University Society Industry, 2. Münster: Waxmann Verlag GmbH, pp. 165-177.

Edited Volume/ Special Issue

Gangl, KatharinaORCID: https://orcid.org/0000-0001-6009-3358 and Kirchler, ErichORCID: https://orcid.org/0000-0003-4731-1650, eds. (2019) A Research Agenda for Economic Psychology. . Elgar Research Agendas. Cheltenham, Northampton: Edward Elgar 232 p.

Discussion/ Working Paper

Seifert, MarcelORCID: https://orcid.org/0000-0002-8709-0939; Palan, Stefan; Ropret Homar, Aja; Spitzer, FlorianORCID: https://orcid.org/0000-0002-7915-3266; Kirchler, ErichORCID: https://orcid.org/0000-0003-4731-1650 and Gangl, KatharinaORCID: https://orcid.org/0000-0001-6009-3358 (2024) Sustainable finance literacy predicts investment behavior beyond general financial literacy: Evidence from two representative samples. , 102 p.

Sigle, Maarten; Muehlbacher, Stephan; van der Hel, Lisette and Kirchler, ErichORCID: https://orcid.org/0000-0003-4731-1650 (2024) Tax Audit Quality: The Role of Experience and Technology Readiness in a Digitalized World. WU Wirtschafts Universität Wien, WU International Texation Research Paper Series 2024 (02), 54 p. https://doi.org/10.2139/ssrn.4796000

Seifert, MarcelORCID: https://orcid.org/0000-0002-8709-0939; Gangl, KatharinaORCID: https://orcid.org/0000-0001-6009-3358; Spitzer, FlorianORCID: https://orcid.org/0000-0002-7915-3266; Haeckl, Simone; Gaudeul, Alexia; Kirchler, ErichORCID: https://orcid.org/0000-0003-4731-1650 and Palan, Stefan (2022) Financial Return and Environmental Impact Information Promotes ESG Investments: Evidence from a Large, Incentivized Online Experiment. , 90 p.

Gangl, KatharinaORCID: https://orcid.org/0000-0001-6009-3358; Juen, Barbara; Kirchler, ErichORCID: https://orcid.org/0000-0003-4731-1650; Koenig, ThomasORCID: https://orcid.org/0000-0003-4337-5163; Kritzinger, Sylvia; Korunka, Christian; Prinz, Wolfgang; Schmidt, Andrea; Schober, Barbara; Stagl, Sigrid, et al. (2022) Polarisierung in Österreich während der COVID-19-Pandemie: Wie kann Solidarität gestärkt werden? Covid 19 Future Operations Expert Opinions

Kirchler, ErichORCID: https://orcid.org/0000-0003-4731-1650; Korunka, Christian; Kritzinger, Sylvia; Lamm, Claus; Schober, Barbara and Stamm, Tanja (2020) Psycho-soziale Rahmenbedingungen für eine hohe Beteiligung an den COVID-19 Maßnahmen „Monitoring1“ und „Impfung". Expert Opinion aus derArbeitsgruppe Gesellschaft/Psychosozialesder COVID-19 Future Operations Plattform. Covid 19 Future Operations, 12 p.

IHS Series

Fehr, Ernst; Kirchler, ErichORCID: https://orcid.org/0000-0003-4731-1650 and Weichbold, Andreas (May 1995) When Social Forces Remove the Impact of Competition: Social Exchange in Experimental Labor Markets. Former Series > Working Paper Series > IHS Economics Series 8

IHS Policy Brief

Gangl, KatharinaORCID: https://orcid.org/0000-0001-6009-3358; Abstiens, KiraORCID: https://orcid.org/0009-0005-3697-2279; Gsottbauer, Elisabeth; Kirchler, ErichORCID: https://orcid.org/0000-0003-4731-1650; Riener, GerhardORCID: https://orcid.org/0000-0003-1056-2034; Seifert, MarcelORCID: https://orcid.org/0000-0002-8709-0939 and Walter, AnnaORCID: https://orcid.org/0000-0003-0543-6092 (July 2022) Energiekrise – was tun? Verhaltenswissenschaftliche Empfehlungen. IHS Policy Brief 10, 20 p.

Research Report

Kuschej, Hermann; Kirchler, ErichORCID: https://orcid.org/0000-0003-4731-1650 and Gottweis, Raphael (February 2023) Bildungsaspirationen von jugendlichen Migrant/innen. [Research Report] 100 p. https://doi.org/10.60739/IHS-6486

Abstiens, KiraORCID: https://orcid.org/0009-0005-3697-2279; Gangl, KatharinaORCID: https://orcid.org/0000-0001-6009-3358; Karmasin, Sophie; Kimmich, ChristianORCID: https://orcid.org/0000-0001-8638-8808; Kirchler, ErichORCID: https://orcid.org/0000-0003-4731-1650; Spitzer, FlorianORCID: https://orcid.org/0000-0002-7915-3266 and Walter, AnnaORCID: https://orcid.org/0000-0003-0543-6092 (August 2021) Die Klimawandel-Landkarte Österreichs: Treibende Kräfte und nächste Schritte. [Research Report] 23 p.

Conference or Workshop Item

Kirchler, ErichORCID: https://orcid.org/0000-0003-4731-1650 (2023) Kirchler, E. (2023). Digitax: Towards Sustainable Tax Relations. A Multidimensional Approach. Panel Discussion, 21 Dec 2023, University of Antwerp. 16 p.

Kirchler, ErichORCID: https://orcid.org/0000-0003-4731-1650 (2022) The pandemic Policy decisions and reflections on strengthening future cooperation between citizens and the state. IAAP Division 9 (Economic Psychology): Economic behavior and the COVID-19 pandemic: Cooperation, consumption, and entrepreneurship. 28 p.

Image, Audio or Video

Kirchler, ErichORCID: https://orcid.org/0000-0003-4731-1650 and Lautenbacher, Udo (2022) The Economic Psychology of Tax Behavior. [Image, Audio or Video]

Kirchler, ErichORCID: https://orcid.org/0000-0003-4731-1650 (2022) Gefährdet Ihre Gesundheit! [ORF, Ö1, Sendung Punkt 1]. [Image, Audio or Video]

Kirchler, ErichORCID: https://orcid.org/0000-0003-4731-1650; Mikulasek, Herbert; Lehner, Wilfried; Krenn, Ludwig and Soukup, Christian (2021) Webinar: Steuer- vs Sozialbetrug. [Image, Audio or Video]

Kirchler, ErichORCID: https://orcid.org/0000-0003-4731-1650 (2021) Tax Chat! The Economic Psychology of Tax Behavior. [Image, Audio or Video]

Other

Kirchler, ErichORCID: https://orcid.org/0000-0003-4731-1650 and Volk, Hartmut (2023) Stress- und Belastungssignale des Körpers erkennen. Für einen guten Umgang mit uns selbst. Tinnitus-Forum (4). Deutsche Tinnitus-Liga e. V., 2 p.