Erich Kirchler

University of Vienna - Faculty of Psychology

Universitaetsstrasse 7

Vienna, A-1010

Austria

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

Institute for Advanced Studies, Vienna

Josefstädter Straße 39

Vienna, A 1080

Austria

SCHOLARLY PAPERS

31

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7,579

SSRN CITATIONS
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Top 6,793

in Total Papers Citations

127

CROSSREF CITATIONS

66

Scholarly Papers (31)

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 811 (46,397)
Citation 19

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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 (Göttingen)Zeppelin University, University of Vienna, University of Vienna and University of Vienna - Faculty of Psychology
Downloads 738 (52,546)
Citation 4

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

3.

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

WU International Taxation Research Paper Series No. 2020-10
Number of pages: 40 Posted: 16 Sep 2020 Last Revised: 30 Oct 2020
Tulane University, Leibniz Universität Hannover, Free University of Berlin, University of Vienna - Faculty of Psychology, Free University of Berlin (FUB), Center for Taxpayer Rights and Queensland University of Technology
Downloads 685 (57,991)
Citation 30

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Covid-19 crisis, tax compliance, behavioral economics, behavioral taxation

4.

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
University of Goettingen (Göttingen)Zeppelin University, University of Vienna and University of Vienna - Faculty of Psychology
Downloads 509 (84,482)
Citation 2

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

5.

When Happy People Make Society Unhappy: Emotions Affect Compliance Behavior

Number of pages: 57 Posted: 03 Nov 2018 Last Revised: 18 Mar 2021
Free University of Berlin, Friedrich-Alexander-Universität Erlangen-Nürnberg, University of Vienna - Faculty of Psychology and Free University of Berlin (FUB)
Downloads 453 (97,139)
Citation 3

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Compliance attitudes, compliance behavior, emotions, tax evasion, experimental economics

6.

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 392 (114,969)

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

7.

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 381 (118,646)
Citation 3

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

8.

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 (Göttingen)Zeppelin University, University of Vienna - Faculty of Psychology and Department of Applied Psychology: Work, Education, Economy
Downloads 377 (120,119)

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

9.

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 368 (123,474)
Citation 2

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ethics, decision theory, behavioral finance

10.

'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 (Göttingen)Zeppelin University, 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 346 (132,197)
Citation 19

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

11.

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 331 (138,686)
Citation 2

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

12.

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 303 (152,200)
Citation 7

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

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 301 (152,307)
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

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 (Göttingen)Zeppelin University, University of Vienna - Faculty of Psychology, University of Applied Sciences and Technology Aachen (RWTH Aachen) and Queensland University of Technology
Downloads 286 (161,551)
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.

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 TechnologiesInstitute of Psychology, 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 286 (161,551)
Citation 5

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

16.

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 281 (164,553)

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

17.

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 (Göttingen)Zeppelin University, University of Vienna - Faculty of Psychology, University of Applied Sciences and Technology Aachen (RWTH Aachen) and Queensland University of Technology
Downloads 281 (164,553)

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

18.

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 (Göttingen)Zeppelin University, University of Vienna, University of Vienna and University of Vienna - Faculty of Psychology
Downloads 137 (314,535)

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control, law enforcement, legitimacy, tax compliance, trust

19.

Power and Interest in Sustainability Transitions: Combining Behavioral Insights with Stakeholder Analysis

Number of pages: 34 Posted: 07 Mar 2022
Institute for Advanced Studies, Institute for Advanced Studies, affiliation not provided to SSRN, affiliation not provided to SSRN, Institute for Advanced Studies, University of Vienna - Faculty of Psychology, affiliation not provided to SSRN and affiliation not provided to SSRN
Downloads 67 (499,034)

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Behavioral insights approach, Power-interest analysis, Mind-behavior gap, Environmental low-cost hypothesis, Ecological tax reform, Lobbyism

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

Number of pages: 16 Posted: 20 Nov 2012
Institute of Cognitive Sciences and TechnologiesInstitute of Psychology and University of Vienna - Faculty of Psychology
Downloads 51 (578,787)

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euro, price perception, reference price, threshold price

21.

Perceived Effectiveness of Current Tax Compliance after the COVID-19 Pandemic

Proceedings of the 12th International Conference on Business & Information (ICBI 2021)
Number of pages: 13 Posted: 27 May 2022 Last Revised: 02 Aug 2022
Dissanayake N. and Erich Kirchler
University of Colombo and University of Vienna - Faculty of Psychology
Downloads 50 (573,076)

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economic hardship and tax compliance; medium-sized enterprises; post-COVID-19; qualitative study; re-designing tax system

22.

Financial Return and Environmental Impact Information Promotes ESG Investments: Evidence from a Large, Incentivized Online Experiment

Number of pages: 90 Posted: 06 Dec 2022
Institute for Advanced Studies, Institute for Advanced Studies, Institute for Advanced Studies, University of Stavanger, Joint Research Center of the European Commission, University of Vienna - Faculty of Psychology and University of Graz
Downloads 49 (578,146)

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Sustainable investments, ESG investments, socially responsible investments, investor behavior, financial return information, environmental impact information, incentivized experiment

23.

Confidence in the Economy in Times of Crisis: Social Representations of Experts and Laypeople

Number of pages: 35 Posted: 06 Apr 2012
University of Goettingen (Göttingen)Zeppelin University, affiliation not provided to SSRN, University of Vienna - Faculty of Psychology and University of Vienna
Downloads 40 (626,098)
Citation 1

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social representations, financial crisis, economic crisis, confidence, trust

24.

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 29 (696,264)
Citation 2

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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

25.

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 7 (888,809)
Citation 1

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26.

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 7 (888,809)
Citation 3

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27.

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 5 (909,609)
Citation 24

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28.

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 (Göttingen)Zeppelin University, University of Vienna - Faculty of Psychology and Department of Applied Psychology: Work, Education, Economy
Downloads 4 (920,578)
Citation 3

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29.

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 4 (920,578)
Citation 7

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30.

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
Institute of Cognitive Sciences and TechnologiesInstitute of Psychology, University of Cologne and University of Vienna - Faculty of Psychology

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retail pricing, price endings, digital analysis

31.

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