Christoph Kogler
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Trust and power as determinants of tax compliance: Testing the assumptions of the slippery slope framework in Austria, Hungary, Romania and Russia
C Kogler, L Batrancea, A Nichita, J Pantya, A Belianin, E Kirchler
Journal of Economic Psychology 34, 169-180, 2013
Trust and power as determinants of tax compliance across 44 nations
L Batrancea, A Nichita, J Olsen, C Kogler, E Kirchler, E Hoelzl
Journal of Economic Psychology 74, 102191, 2019
Testing the “slippery slope framework” among self-employed taxpayers
C Kogler, S Muehlbacher, E Kirchler
Economics of Governance 16 (2), 125-142, 2015
Cooperative tax compliance: From deterrence to deference
E Kirchler, C Kogler, S Muehlbacher
Current Directions in Psychological Science 23 (2), 87-92, 2014
" How can I help you?" Perceived service orientation of tax authorities and tax compliance
K Gangl, S Muehlbacher, M de Groot, S Goslinga, E Hofmann, C Kogler, ...
FinanzArchiv/Public Finance Analysis, 487-510, 2013
Rethinking the research paradigms for analysing tax compliance behaviour
J Alm, E Kirchler, S Muehlbacher, K Gangl, E Hofmann, C Kogler, M Pollai
CESifo forum 13 (2), 33-40, 2012
Tax compliance depends on voice of taxpayers
S Casal, C Kogler, L Mittone, E Kirchler
Journal of Economic Psychology 56, 141-150, 2016
Tax policy and the news: An empirical analysis of taxpayers’ perceptions of tax-related media coverage and its impact on tax compliance
M Kasper, C Kogler, E Kirchler
Journal of behavioral and experimental economics 54, 58-63, 2015
The role of emotions in tax compliance behavior: A mixed-methods approach
J Enachescu, J Olsen, C Kogler, M Zeelenberg, SM Breugelmans, ...
Journal of Economic Psychology 74, 102194, 2019
Delayed feedback on tax audits affects compliance and fairness perceptions
C Kogler, L Mittone, E Kirchler
Journal of Economic Behavior & Organization 124, 81-87, 2016
Mental accounting of income tax and value added tax among self-employed business owners
J Olsen, M Kasper, C Kogler, S Muehlbacher, E Kirchler
Journal of Economic Psychology 70, 125-139, 2019
Work performance and tax compliance in flat and progressive tax systems
J Pántya, J Kovács, C Kogler, E Kirchler
Journal of Economic Psychology 56, 262-273, 2016
Dual process theories: A key for understanding the diversification bias?
C Kogler, A Kühberger
Journal of Risk and Uncertainty 34, 145-154, 2007
Self-interest and data protection drive the adoption and moral acceptability of big data technologies: A conjoint analysis approach
RI Kodapanakkal, MJ Brandt, C Kogler, I Van Beest
Computers in Human Behavior 108, 106303, 2020
Real and hypothetical endowment effects when exchanging lottery tickets: Is regret a better explanation than loss aversion?
C Kogler, A Kühberger, R Gilhofer
Journal of Economic Psychology 37, 42-53, 2013
An empirical testing of the slippery slope framework: The role of trust and power in explaining tax compliance
S Muehlbacher, C Kogler, E Kirchler
University of Vienna Department of Economics Working Paper, 2011
Taxpayers’ Subjective Concepts of Taxes, Tax Evasion, and Tax Avoidance
C Kogler, E Kirchler, R van Brederode
Ethics and Taxation, 2019
Income tax versus value added tax: a mixed-methods comparison of social representations
J Olsen, C Kogler, J Stark, E Kirchler
Journal of Tax Administration 3 (2), 87-107, 2017
The role of the position effect in theory and simulation
A Kühberger, C Kogler, A Hug, E Mösl
Mind & language 21 (5), 610-625, 2006
Information processing in tax decisions: a MouselabWEB study on the deterrence model of income tax evasion
C Kogler, J Olsen, M Müller, E Kirchler
Journal of Behavioral Decision Making 35 (4), e2272, 2022
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