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Perceptions of trust and power are associated with tax compliance : a cross-cultural study

Kogler, Christoph; Olsen, Jerome; Kirchler, Erich; … - In: Economic and political studies : EPS 11 (2023) 3, pp. 365-381

Persistent link: https://www.econbiz.de/10014319604

Do audits deter or provoke future tax noncompliance? : evidence on self-employed taxpayers

Beer, Sebastian; Kasper, Matthias; Kirchler, Erich; … - In: CESifo economic studies : a joint initiative of the … 66 (2020) 3, pp. 248-264

Persistent link: https://www.econbiz.de/10012313277

The backfiring effect of auditing on tax compliance

Mendoza, Juan P.; Wielhouwer, Jacco L.; Kirchler, Erich - In: Journal of economic psychology : research in economic … 62 (2017), pp. 284-294

Persistent link: https://www.econbiz.de/10011757544

Mental accounting and tax compliance : experimental evidence for the effect of mental segregation of tax due and revenue on compliance

Muehlbacher, Stephan; Hartl, Barbara; Kirchler, Erich - In: Public finance review : PFR 45 (2017) 1, pp. 118-139

Persistent link: https://www.econbiz.de/10011703692

The slippery slope framework on tax compliance : an attempt to formalization

Prinz, Aloys; Muehlbacher, Stephan; Kirchler, Erich - In: Journal of economic psychology : research in economic … 40 (2014), pp. 20-34

Persistent link: https://www.econbiz.de/10010428235

Gaming the system : an investigation of small business owners' attitudes to tax avoidance, tax planning, and tax evasion

Onu, Diana; Oats, Lynne; Kirchler, Erich; Hartmann, … - In: Games 10 (2019) 4/46, pp. 1-17

To a large extent, the body of research that looks at individuals’ compliance with the law focuses on the dichotomy between compliance as rule-following and noncompliance as rule-breaking. However, a fascinating case of noncompliance is that where individuals selectively follow existing rules...

Persistent link: https://www.econbiz.de/10012167814

Mental accounting of self-employed taxpapers : on the mental segregation of the net income and the tax due

Muehlbacher, Stephan; Kirchler, Erich - In: FinanzArchiv : public finance analysis 69 (2013) 4, pp. 412-438

Persistent link: https://www.econbiz.de/10010240339

Emotions in tax related situations shape compliance intentions : A comparison between Austria and Italy

Privitera, Alessandra; Enachescu, Janina; Kirchler, Erich; … - In: Journal of behavioral and experimental economics 92 (2021), pp. 1-15

Persistent link: https://www.econbiz.de/10012643611

Trust and power as determinants of tax compliance across 44 nations

Batrancea, Larissa; Nichita, Anca; Olsen, Jerome; … - In: Journal of economic psychology : research in economic … 74 (2019), pp. 1-15

Persistent link: https://www.econbiz.de/10012243847

Nationalism and patriotism as determinants of European identity and attitudes towards the euro

Meier-Pesti, Katja; Kirchler, Erich - In: The journal of socio-economics 32 (2003) 6, pp. 685-700

Persistent link: https://www.econbiz.de/10001977743