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 | 466 | 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 | 252 | 2019 |
Testing the “slippery slope framework” among self-employed taxpayers C Kogler, S Muehlbacher, E Kirchler Economics of Governance 16 (2), 125-142, 2015 | 225 | 2015 |
Cooperative tax compliance: From deterrence to deference E Kirchler, C Kogler, S Muehlbacher Current Directions in Psychological Science 23 (2), 87-92, 2014 | 212 | 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 | 190 | 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 | 181 | 2012 |
Tax compliance depends on voice of taxpayers S Casal, C Kogler, L Mittone, E Kirchler Journal of Economic Psychology 56, 141-150, 2016 | 141 | 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 | 125 | 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 | 107 | 2019 |
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 | 87 | 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 | 85 | 2016 |
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 | 48 | 2016 |
Dual process theories: A key for understanding the diversification bias? C Kogler, A Kühberger Journal of Risk and Uncertainty 34, 145-154, 2007 | 34 | 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 | 32 | 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 | 27 | 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 | 26 | 2011 |
Taxpayers’ Subjective Concepts of Taxes, Tax Evasion, and Tax Avoidance C Kogler, E Kirchler, R van Brederode Ethics and Taxation, 2019 | 23 | 2019 |
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 | 19 | 2006 |
Moral frames are persuasive and moralize attitudes; nonmoral frames are persuasive and de-moralize attitudes RI Kodapanakkal, MJ Brandt, C Kogler, I van Beest Psychological Science 33 (3), 433-449, 2022 | 18 | 2022 |
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 | 18 | 2017 |