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Tax compliance of small business owners : a review

Kamleitner, Bernadette; Korunka, Christian; Kirchler, Erich - In: International journal of entrepreneurial behaviour & … 18 (2012) 3, pp. 330-351

Persistent link: https://www.econbiz.de/10009572236

The burden of new taxes : acceptance of taxes as a function of affectedness and egoistic versus altruistic orientation

Kirchler, Erich - In: The journal of socio-economics 26 (1997) 4, pp. 421-437

Persistent link: https://www.econbiz.de/10001228490

Differential representations of taxes : analysis of free associations and judgments of five employment groups

Kirchler, Erich - In: The journal of socio-economics 27 (1998) 1, pp. 117-131

Persistent link: https://www.econbiz.de/10001241316

Reactance to taxation : employers' attitudes towrds taxes

Kirchler, Erich - In: The journal of socio-economics 28 (1999) 2, pp. 131-138

Persistent link: https://www.econbiz.de/10001418823

The economic psychology of tax behaviour

Kirchler, Erich - 2007

Persistent link: https://www.econbiz.de/10003423465

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