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What goes around? : experimental evidence of the effect of rewards on tax compliance
Kastlunger, Barbara; Muehlbacher, Stephan; Kirchler, Erich - In: Public finance review : PFR 39 (2011) 1, pp. 150-167
Persistent link: https://www.econbiz.de/10008907816
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Sequences of audits, tax compliance, and taxpaying strategies
Kastlunger, Barbara; Kirchler, Erich; Mittone, Luigi; … - In: Journal of economic psychology : research in economic … 30 (2009) 3, pp. 405-418
Persistent link: https://www.econbiz.de/10003855688
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Tax compliance depends on voice of taxpayers
Casal, Sandro; Kogler, Christoph; Mittone, Luigi; … - In: Journal of economic psychology : research in economic … 56 (2016), pp. 141-150
Persistent link: https://www.econbiz.de/10011704327
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Delayed feedback on tax audits affects compliance and fairness perceptions
Kogler, Christoph; Mittone, Luigi; Kirchler, Erich - In: Journal of economic behavior & organization : JEBO 124 (2016), pp. 81-87
Persistent link: https://www.econbiz.de/10011584342
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The impact of voting on tax payments
Wahl, Ingrid; Muehlbacher, Stephan; Kirchler, Erich - In: Kyklos : international review for social sciences 63 (2010) 1, pp. 144-158
Persistent link: https://www.econbiz.de/10003947207
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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
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Taxperiments : about the external validity of laboratory experiments in tax compliance research
Muehlbacher, Stephan; Kirchler, Erich - In: Die Betriebswirtschaft : DBW 76 (2016) 1, pp. 7-19
Persistent link: https://www.econbiz.de/10011639385
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Declaring income versus declaring taxes in tax compliance experiments : does the design of laboratory experiments affect the results?
Muehlbacher, Stephan; Hartmann, Andre; Kirchler, Erich; … - In: Economic and political studies : EPS 11 (2023) 3, pp. 334-349
Persistent link: https://www.econbiz.de/10014319595
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Declaring income versus declaring taxes in tax compliance experiments : does the design of laboratory experiments affect the results
Muehlbacher, Stephan; Hartmann, Andre; Kirchler, Erich; … - 2022
Persistent link: https://www.econbiz.de/10013500817
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Strengthening tax compliance by balancing authorities' power and trustworthiness
Kirchler, Erich - 2019
The traditional economic approach to enforce tax compliance rests on the assumption that taxpayers are reluctant to pay their share, are inclined to maximize their egoistic goals by rationally considering audit probability and fines in case of detected evasion, and comply only if enforced to...
Persistent link: https://www.econbiz.de/10012163001