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Rethinking the Research Paradigms for Analyzing Tax Compliance Behavior
Alm, James; Kirchler, Erich; Muehlbacher, Stephan; … - Department of Economics, Tulane University - 2012
considered. We conclude with a discussion of a framework – the "slippery slope framework" – that attempts to synthesize these …
Persistent link: https://www.econbiz.de/10011161652
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When happy people make society unhappy : how incidental emotions affect compliance behavior
Fochmann, Martin; Hechtner, Frank; Kirchler, Erich; … - 2019
Emotions have a strong impact on our everyday life, including our mental health, sleep pattern, overall well-being, and judgment and decision making. Our paper is the first study to show that incidental emotions, i.e., emotions not related to the actual choice problem, influence the compliance...
Persistent link: https://www.econbiz.de/10012026011
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Everyday representations of tax avoidance, tax evasion, and tax flight : do legal differences matter?
Kirchler, Erich; Maciejovsky, Boris; Schneider, Friedrich - 2001
From an economic point of view, legal considerations apart, tax avoidance, tax evasion and tax flight have similar effects, namely a reduction of revenue yields, and are based on the same desire to reduce the tax burden. Due to legal differences and moral concerns it is, however, likely that...
Persistent link: https://www.econbiz.de/10009614298
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Social representations on tax avoidance, tax evasion, and tax flight : do legal differences matter?
Kirchler, Erich; Maciejovsky, Boris; Schneider, Friedrich - 2001
Although from an economic point of view, legal considerations apart, tax avoidance, tax evasion and tax flight have similar effects, namely a reduction of revenue yields, and are based on the same desire to reduce the tax burden, it is likely that individuals perceive them as different and as...
Persistent link: https://www.econbiz.de/10009750244
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Tax policy measures to combat the SARS-CoV-2 pandemic and considerations to improve tax compliance : a behavioral perspective
Alm, James; Blaufus, Kay; Fochmann, Martin; Kirchler, Erich - 2020
Governments have taken remarkable measures during the SARS-CoV-2 pandemic in their efforts to safeguard citizens' health and the economy. As a consequence, public debts have reached unprecedented levels, which will require at some point higher taxes. Ensuring that citizens pay these taxes...
Persistent link: https://www.econbiz.de/10012302114
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Effects of supervision on tax compliance: Evidence from a field experiment in Austria
Gangl, Katharina; Torgler, Benno; Kirchler, Erich; … - Center for Research in Economics, Management and the … - 2013
The tax compliance literature has mainly focused on individual tax evasion rather than firm tax evasion. In general, there is a lack of field experiments on the topic, and measuring tax compliance is challenging. To address this shortcoming in the literature, we conduct a field experiment on...
Persistent link: https://www.econbiz.de/10010690311
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The slippery slope framework on tax compliance: An attempt to formalization
Prinz, Aloys; Muehlbacher, Stephan; Kirchler, Erich - In: Journal of Economic Psychology 40 (2014) C, pp. 20-34
Kirchler, Hoelzl, and Wahl (2008) presented with the so-called ‘slippery slope’ framework a new approach to understand … tax compliance. The slippery slope approach supposes two routes to tax compliance: deterrence of tax evasion by audits and … this paper, the slippery slope framework is formalized by assuming two groups of taxpayers: compliance-minded and evasion …
Persistent link: https://www.econbiz.de/10010738066
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Effects of supervision on tax compliance: Evidence from a field experiment in Austria
Gangl, Katharina; Torgler, Benno; Kirchler, Erich; … - QUT Business School - 2013
The tax compliance literature has mainly focused on individual tax evasion rather than firm tax evasion. In general, there is a lack of field experiments on the topic, and measuring tax compliance is challenging. To address this shortcoming in the literature, we conduct a field experiment on...
Persistent link: https://www.econbiz.de/10010900188
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Mental Accounting of Self-Employed Taxpayers: 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
Mental accounting practices of self-employed taxpayers are investigated in two studies. Interviews (N=30) revealed that perceptions of the tax due differ widely. While a majority mentally segregate the tax component from their net income, others claim ownership of the gross income as a whole and...
Persistent link: https://www.econbiz.de/10010903125
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Everyday representations of tax avoidance, tax evasion, and tax flight: Do legal differences matter?
Kirchler, Erich; Maciejovsky, Boris; Schneider, Friedrich - Sonderforschungsbereich 373, Quantifikation und … - 2001
From an economic point of view, legal considerations apart, tax avoidance, tax evasion and tax flight have similar effects, namely a reduction of revenue yields, and are based on the same desire to reduce the tax burden. Due to legal differences and moral concerns it is, however, likely that...
Persistent link: https://www.econbiz.de/10010956595