Erich Kirchler

University of Vienna - Faculty of Psychology

Universitaetsstrasse 7

Vienna, A-1010

Austria

http://homepage.univie.ac.at/erich.kirchler

SCHOLARLY PAPERS

23

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CITATIONS
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35

Scholarly Papers (23)

1.

Trust, Power, and Tax Compliance: Testing the 'Slippery Slope Framework' Among Self-Employed Taxpayers

WU International Taxation Research Paper Series No. 2013 - 05
Number of pages: 19 Posted: 17 Jul 2013
University of Vienna - Department of Psychology, University of Vienna - Department of Psychology and University of Vienna - Faculty of Psychology
Downloads 640 (39,209)

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2.

The Dynamics of Power and Trust in the 'Slippery Slope Framework' and its Impact on the Tax Climate

Number of pages: 27 Posted: 17 Mar 2012 Last Revised: 14 Mar 2017
University of Goettingen (Gottingen), University of Vienna, University of Vienna and University of Vienna - Faculty of Psychology
Downloads 585 (44,256)

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power, trust, coercive power, legitimate power, tax behavior

3.

Tax Authorities' Interaction with Taxpayers: Compliance by Power and Trust

WU International Taxation Research Paper Series No. 2012-06
Number of pages: 26 Posted: 12 Feb 2013 Last Revised: 14 Mar 2017
Katharina Gangl, Eva B. Hofmann and Erich Kirchler
University of Goettingen (Gottingen), University of Vienna and University of Vienna - Faculty of Psychology
Downloads 450 (61,605)

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coercive power, legitimate power, reason-based trust, implicit trust, tax compliance

4.

Rationality vs. Emotions: The Case of Tax Ethics and Compliance

Number of pages: 32 Posted: 05 May 2011
Imperial College London, University of Vienna and University of Vienna - Faculty of Psychology
Downloads 354 (81,847)

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affect, cognition, emotion, rationality, tax evasion, tax ethics, tax compliance

5.

A Comparison of Models Describing the Impact of Moral Decision Making on Investment Decisions

Number of pages: 37 Posted: 20 Sep 2005
Eva B. Hofmann, Erik Hoelzl and Erich Kirchler
University of Vienna, University of Cologne and University of Vienna - Faculty of Psychology
Downloads 345 (84,363)
Citation 7

Abstract:

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ethics, decision theory, behavioral finance

6.

Enhancing Tax Compliance Through Coercive and Legitimate Power of Authorities

WU International Taxation Research Paper Series No. 2013 - 01
Number of pages: 41 Posted: 05 Jun 2013
University of Vienna, University of Goettingen (Gottingen), University of Vienna - Faculty of Psychology and Department of Applied Psychology: Work, Education, Economy
Downloads 334 (87,471)

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tax compliance, coercive power, legitimate power, trust, “slippery-slope framework”

7.

'How Can I Help You?' Perceived Service Orientation of Tax Authorities and Tax Compliance

WU International Taxation Research Paper Series No. 2013 - 02
Number of pages: 34 Posted: 05 Jun 2013
University of Goettingen (Gottingen), University of Vienna - Department of Psychology, Independent, Independent, University of Vienna, University of Vienna - Department of Psychology, Wageningen University and University of Vienna - Faculty of Psychology
Downloads 297 (99,461)

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Service orientation, good governance, tax administration, trust, tax compliance

Simultaneous Over- and Underconfidence: Evidence from Experimental Asset Markets

Humboldt-University of Berlin Dept. of Economics Working Paper No. 185
Number of pages: 24 Posted: 19 Mar 2002
Erich Kirchler and Boris Maciejovsky
University of Vienna - Faculty of Psychology and Max Planck Society for the Advancement of the Sciences - Max Planck Institute for Economics
Downloads 278 (106,265)
Citation 16

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Overconfidence, Behavioral finance, Investment decisions, Experimental economics, Decision making

Simultaneous Over- and Underconfidence: Evidence from Experimental Asset Markets

Journal of Risk and Uncertainty, Vol. 25, No. 1, pp. 65-85, 2002
Posted: 31 Jul 2002
Erich Kirchler and Boris Maciejovsky
University of Vienna - Faculty of Psychology and Max Planck Society for the Advancement of the Sciences - Max Planck Institute for Economics

Abstract:

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Overconfidence, Behavioral finance, Investment decisions, Experimental economics, Decision making

9.

Mental Accounting of Self-Employed Taxpayers: On the Mental Segregation of the Net Income and the Tax Due

WU International Taxation Research Paper Series No. 2013 - 04
Number of pages: 39 Posted: 17 Jul 2013
Stephan Muehlbacher and Erich Kirchler
University of Vienna - Department of Psychology and University of Vienna - Faculty of Psychology
Downloads 267 (111,487)
Citation 1

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mental accounting, segregation, tax compliance, tax evasion, voluntary compliance

10.

Hindsight Bias and Individual Risk Attitude within the Context of Experimental Asset Markets

Number of pages: 20 Posted: 06 Nov 2002
Institute of Cognitive Sciences and Technologies, Wealth Architecture GmbH, Institute for Advanced Studies, University of Vienna - Faculty of Psychology and Max Planck Society for the Advancement of the Sciences - Max Planck Institute for Economics
Downloads 251 (118,912)
Citation 2

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Hindsight bias, Risk attitude, Financial markets, Experimental economics, Behavioral finance

11.

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

WU International Taxation Research Paper Series No. 2013 - 07
Number of pages: 22 Posted: 02 Dec 2013
Matthias Kasper, Christoph Kogler and Erich Kirchler
University of Vienna, University of Vienna - Department of Psychology and University of Vienna - Faculty of Psychology
Downloads 236 (126,538)

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Tax Compliance, Trust, Power, Slippery Slope Framework, Tax Policy, Media Coverage

12.

Wealthy Tax Non-Filers in a Developing Nation: The Roles of Taxpayer Knowledge, Perceived Corruption and Service Orientation in Pakistan

WU International Taxation Research Paper Series No. 2015 - 26
Number of pages: 27 Posted: 04 Nov 2015
University of Goettingen (Gottingen), University of Vienna - Faculty of Psychology, University of Applied Sciences and Technology Aachen (RWTH Aachen) and Queensland University of Technology
Downloads 216 (137,942)

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Wealthy tax non-filers, tax morale, tax compliance, tax knowledge, knowledge of rights, corruption, tax evasion, developing countries, Pakistan

13.

Wealthy Tax Non-Filers in a Developing Country: Taxpayer Knowledge, Perceived Corruption and Service Orientation in Pakistan

Number of pages: 27 Posted: 15 Aug 2015
University of Goettingen (Gottingen), University of Vienna - Faculty of Psychology, University of Applied Sciences and Technology Aachen (RWTH Aachen) and Queensland University of Technology
Downloads 147 (196,451)

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Wealthy tax non-filers, tax morale, tax compliance, tax knowledge, knowledge of rights, corruption, tax evasion, developing countries, Pakistan

14.

When Happy People Make Society Unhappy: How Incidental Emotions Affect Compliance Behavior

Number of pages: 31 Posted: 03 Nov 2018 Last Revised: 03 Mar 2019
University of Cologne, Free University of Berlin (FUB), University of Vienna - Faculty of Psychology and Free University of Berlin (FUB)
Downloads 96 (268,122)

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compliance behavior, emotions, cheating, tax evasion, norms, experimental economics

15.

The Double-Edged Relationship between Coercive Power and Compliance with Public Authority: Evidence from a Representative Sample of Austrian Self-Employed Taxpayers

Number of pages: 33 Posted: 02 Oct 2015
University of Goettingen (Gottingen), University of Vienna, University of Vienna and University of Vienna - Faculty of Psychology
Downloads 95 (268,122)

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control, law enforcement, legitimacy, tax compliance, trust

Realising the Euro - Price Perception in the New Context of the Euro

Number of pages: 16 Posted: 20 Nov 2012
Tarek Josef el Sehity and Erich Kirchler
Institute of Cognitive Sciences and Technologies and University of Vienna - Faculty of Psychology
Downloads 42 (415,434)

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euro, price perception, reference price, threshold price

17.

Tax Amnesties, Justice Perceptions, and Filing Behavior: A Simulation Study

Law & Policy, Vol. 32, Issue 2, pp. 214-225, April 2010
Number of pages: 12 Posted: 22 Mar 2010
affiliation not provided to SSRN, affiliation not provided to SSRN, University of Vienna - Faculty of Psychology and affiliation not provided to SSRN
Downloads 3 (611,686)
Citation 1
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18.

The Impact of Voting on Tax Payments

Kyklos, Vol. 63, No. 1, pp. 144-158, February 2010
Number of pages: 15 Posted: 18 Jan 2010
Ingrid Wahl, Stephan Muehlbacher and Erich Kirchler
affiliation not provided to SSRN, affiliation not provided to SSRN and University of Vienna - Faculty of Psychology
Downloads 3 (611,686)
Citation 6
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19.

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

Law & Policy, Vol. 33, Issue 1, pp. 60-81, 2010
Number of pages: 22 Posted: 30 Dec 2010
affiliation not provided to SSRN, affiliation not provided to SSRN, University of Vienna - Faculty of Psychology and Flinders University
Downloads 2 (621,053)
Citation 1
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20.

Trust in Authorities and Power to Enforce Tax Compliance: An Empirical Analysis of the 'Slippery Slope Framework'

Law & Policy, Vol. 32, Issue 4, pp. 383-406, October 2010
Number of pages: 24 Posted: 07 Sep 2010
Ingrid Wahl, Barbara Kastlunger and Erich Kirchler
affiliation not provided to SSRN, affiliation not provided to SSRN and University of Vienna - Faculty of Psychology
Downloads 2 (621,053)
Citation 1
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21.

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

Law & Policy, Vol. 36, Issue 3, pp. 290-313, 2014
Number of pages: 24 Posted: 19 Jun 2014
University of Vienna, University of Goettingen (Gottingen), University of Vienna - Faculty of Psychology and Department of Applied Psychology: Work, Education, Economy
Downloads 1 (633,036)
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22.

Price Developments after a Nominal Shock: Benford's Law and Psychological Pricing after the Euro Introduction

International Journal of Research in Marketing (IJRM), Vol. 4, No. 22, pp. 471-480, 2005
Posted: 23 Feb 2011
Tarek Josef el Sehity, Erik Hoelzl and Erich Kirchler
Institute of Cognitive Sciences and Technologies, University of Cologne and University of Vienna - Faculty of Psychology

Abstract:

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retail pricing, price endings, digital analysis

23.

Framing Effects on Selected Information and Market Behavior - an Experimental Analysis

The Journal of Behavioral Finance, Vol. 6, No. 2, pp. 90-100, 2005
Posted: 18 Mar 2002 Last Revised: 06 Feb 2013
Erich Kirchler, Martin Weber and Boris Maciejovsky
University of Vienna - Faculty of Psychology, University of Mannheim - Department of Banking and Finance and Max Planck Society for the Advancement of the Sciences - Max Planck Institute for Economics

Abstract:

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Financial markets, Prospect theory, Anchoring and adjustment, Experimental economics, Disposition effect