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When social forces remove the impact of competition: Social exchange in experimental labor markets

Fehr, Ernst; Kirchler, Erich; Weichbold, Andreas - 1995

Do competitive markets remove the impact of social norms and customs on market out-comes? Or are these social forces capable of exerting a persistent influence? Many economists seem to believe that social norms and customs have, if at all, only temporary effects in competitive markets. So far...

Persistent link: https://www.econbiz.de/10010291013

Are we nice(r) to nice(r) people? An Experimental Analysis

Albert, Max; Güth, Werner; Kirchler, Erich; … - Max-Planck-Institut für Ökonomik <Jena> / Abteilung … - 2002

by allowing participants to condition their choices in an asymmetric prisoner's dilemma and a trust game (i) on their …

Persistent link: https://www.econbiz.de/10005867074

Testing the “slippery slope framework” among self-employed taxpayers

Kogler, Christoph; Muehlbacher, Stephan; Kirchler, Erich - In: Economics of governance 16 (2015) 2, pp. 125-142

Persistent link: https://www.econbiz.de/10011377656

Tax policy and the news : an empirical analysis of taxpayers' perceptions of tax-related media coverage and its impact on tax compliance

Kasper, Matthias; Kogler, Christoph; Kirchler, Erich - In: Journal of behavioral and experimental economics 54 (2015), pp. 58-63

Persistent link: https://www.econbiz.de/10011317875

Do we need rules for "what's mine is yours"? : governance in collaborative consumption communities

Hartl, Barbara; Hofmann, Eva; Kirchler, Erich - In: Journal of business research : JBR 69 (2016) 8, pp. 2756-2763

Persistent link: https://www.econbiz.de/10011506863

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

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

Strengthening tax compliance by balancing authorities' power and trustworthiness

Kirchler, Erich - 2019

and its extension, it is argued that a distinction between coercive and legitimate power, and between reason based trust … and implicit trust is necessary to understand the interaction dynamics. Subsequently, emotions elicited by power of …

Persistent link: https://www.econbiz.de/10012163001

Tax compliance : research methods and decision processes

Hartmann, Andre; Mueller, Martin; Kirchler, Erich - 2019

Traditionally, research focuses on individual taxpayers that - when faced with a decision under uncertainty - are assumed to maximize their profits through rational decision processes. However, economic psychology and behavioral economics reveal several anomalies where the observed effects are...

Persistent link: https://www.econbiz.de/10012163017

Tax policy and the news: An empirical analysis of taxpayers’ perceptions of tax-related media coverage and its impact on tax compliance

Kasper, Matthias; Kogler, Christoph; Kirchler, Erich - In: Journal of Behavioral and Experimental Economics … 54 (2015) C, pp. 58-63

Using a survey-based experiment, this paper examines how tax authorities’ attributes of trust and power, when featured … effects on indicated trust, perceived power of tax authorities, and intended tax compliance. Moreover, we observe a strong … positive effect of participants’ education on indicated trust. …

Persistent link: https://www.econbiz.de/10011220528