Erich Kirchler

University of Vienna - Faculty of Psychology

Universitaetsstrasse 7

Vienna, A-1010

Austria

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

SCHOLARLY PAPERS

26

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Top 8,179

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60

CROSSREF CITATIONS

66

Scholarly Papers (26)

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 681 (38,366)
Citation 10

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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 609 (44,564)
Citation 4

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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 460 (63,638)
Citation 2

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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 358 (85,602)
Citation 2

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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 (89,293)
Citation 1

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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 341 (90,481)

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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 307 (101,555)
Citation 13

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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 281 (111,176)
Citation 20

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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

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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 274 (114,806)
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 253 (124,802)
Citation 5

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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 249 (126,855)
Citation 6

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

12.

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

Number of pages: 49 Posted: 03 Nov 2018 Last Revised: 28 Sep 2019
Free University of Berlin, Free University of Berlin (FUB), University of Vienna - Faculty of Psychology and Free University of Berlin (FUB)
Downloads 239 (132,184)
Citation 1

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

13.

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 223 (141,427)

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

14.

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 195 (160,560)
Citation 2

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

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 98 (277,210)

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control, law enforcement, legitimacy, tax compliance, trust

16.

Tax Compliance: Research Methods and Decision Processes

Tomasz Zaleskiewicz & Jakub Traczyk (eds.): “Psychological Perspectives on Risk and Risk Analysis”. New York: Springer, Forthcoming , WU International Taxation Research Paper Series No. 2019 - 04
Number of pages: 56 Posted: 28 Oct 2019 Last Revised: 29 Oct 2019
Andre Hartmann, Martin Mueller and Erich Kirchler
University of Vienna - Faculty of Psychology, University of Vienna - Faculty of Psychology and University of Vienna - Faculty of Psychology
Downloads 82 (310,189)

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tax compliance, slippery slope framework, power, trust, tax experiments, process tracing

17.

Strengthening Tax Compliance by Balancing Authorities’ Power and Trustworthiness

WU International Taxation Research Paper Series No. 2019 - 03
Number of pages: 34 Posted: 25 Oct 2019
Erich Kirchler
University of Vienna - Faculty of Psychology
Downloads 66 (353,281)

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tax compliance, slippery slope framework, power, trust, emotions

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 (438,515)

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euro, price perception, reference price, threshold price

19.

Do Audits Deter or Provoke Future Tax Noncompliance? Evidence on Self-Employed Taxpayers

IMF Working Paper No. 19/223
Number of pages: 23 Posted: 21 Nov 2019
International Monetary Fund (IMF), University of Vienna, University of Vienna - Faculty of Psychology and B. Erard & Associates
Downloads 10 (601,055)

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Tax revenue, Audit process, Tax auditing, Tax returns, Tax evasion, small business taxpayers, CIT audit, impact evaluation, WP, taxpayer, control variable, reported income, Ratto, treatment effect

20.

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 (649,531)
Citation 1
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21.

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 (649,531)
Citation 2
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22.

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 (659,056)
Citation 2
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23.

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 (659,056)
Citation 21
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24.

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 (670,971)
Citation 2
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25.

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

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retail pricing, price endings, digital analysis

26.

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

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