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Erich Kirchler

Erich Kirchler

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Economics and Finance
Austria
2026

D-Index & Metrics

Economics and Finance

D-Index
70
Citations
18897
World Ranking
467
National Ranking
2

Research.com Recognitions

  • 2026 - Research.com Economics and Finance in Austria Leader Award
  • 2025 - Research.com Economics and Finance in Austria Leader Award
  • 2024 - Research.com Economics and Finance in Austria Leader Award
  • 2023 - Research.com Economics and Finance in Austria Leader Award
  • 2022 - Research.com Economics and Finance in Austria Leader Award

Overview

Erich Kirchler is affiliated with the University of Vienna in Austria and has a research profile predominantly centered on economics, business, and social sciences. Their work spans several main fields including Economics, Econometrics and Finance, Business, Management and Accounting, and Social Sciences, with a strong focus on related subfields such as Economics and Econometrics, Accounting, and Sociology and Political Science.

Kirchler's research topics frequently cover Taxation and Compliance Studies, Corporate Taxation and Avoidance, and Experimental Behavioral Economics Studies. Additional areas of interest include Islamic Finance and Banking Studies, Fiscal Policy and Economic Growth, Gender, Labor, and Family Dynamics, and Decision-Making and Behavioral Economics.

The scientist has contributed to multiple recent papers, notably:

  • Perceptions of trust and power are associated with tax compliance: A cross-cultural study (2022), published in Economic and Political Studies
  • Tax Policy Measures to Combat the SARS-CoV-2 Pandemic and Considerations to Improve Tax Compliance: A Behavioral Perspective (2020), published in FinanzArchiv Public Finance Analysis
  • RIsk SCreening on the Financial Market (RISC-FM): A tool to assess investors' financial risk tolerance (2020), published in Cogent Psychology
  • Using "responsive regulation" to reduce tax base erosion (2020), published in Regulation & Governance
  • The economic crisis during the COVID-19 pandemic has a negative effect on tax compliance: Results from a scenario study in Austria (2022), published in Journal of Economic Psychology

Kirchler's frequent co-authors include:

  • Barbara Kastlunger
  • Julia Pitters
  • Katharina Gangl
  • James Alm
  • Martin Fochmann

In terms of publication venues, Kirchler has published extensively in:

  • SSRN Electronic Journal
  • Journal of Behavioral and Experimental Economics
  • Economic and Political Studies
  • Journal of Economic Behavior & Organization
  • FinanzArchiv Public Finance Analysis

Kirchler is also an author of book publications released by Springer Nature, including Psychologie in Zeiten der Krise (2020) and Psychology in Times of Crisis (2022).

Best Publications

  • The Economic Psychology of Tax Behaviour

    Erich Kirchler

  • Enforced versus voluntary tax compliance: The “slippery slope” framework

    Erich Kirchler;Erik Hoelzl;Ingrid Wahl

  • When Social Norms Overpower Competition: Gift Exchange in Experimental Labor Markets

    Ernst Fehr;Erich Kirchler;Andreas Weichbold;Simon Gächter

  • Trust in Authorities and Power to Enforce Tax Compliance: An Empirical Analysis of the “Slippery Slope Framework”

    Ingrid Wahl;Barbara Kastlunger;Erich Kirchler

  • Trust and power as determinants of tax compliance: Testing the assumptions of the slippery slope framework in Austria, Hungary, Romania and Russia

    Christoph Kogler;Larissa Batrancea;Anca Nichita;Jozsef Pantya

  • Voluntary versus enforced tax compliance: empirical evidence for the “slippery slope” framework

    Stephan Muehlbacher;Erich Kirchler;Herbert Schwarzenberger

  • Everyday representations of tax avoidance, tax evasion, and tax flight: Do legal differences matter?

    Erich Kirchler;Boris Maciejovsky;Friedrich Schneider

  • Powerful authorities and trusting citizens: The Slippery Slope Framework and tax compliance in Italy

    Barbara Kastlunger;Edoardo Lozza;Erich Kirchler;Alfred Schabmann

  • Do we need rules for “what's mine is yours”? Governance in collaborative consumption communities

    Barbara Hartl;Eva Hofmann;Erich Kirchler

  • Psychology, Financial Decision Making, and Financial Crises

    Tommy Gärling;Erich Kirchler;Alan Lewis;Fred van Raaij

  • Sex differences in tax compliance: Differentiating between demographic sex, gender-role orientation, and prenatal masculinization (2D:4D)

    Barbara Kastlunger;Stefan G. Dressler;Erich Kirchler;Luigi Mittone

  • Why Pay Taxes? A Review of Tax Compliance Decisions

    Erich Kirchler;Stephan Muehlbacher;Barbara Kastlunger;Ingrid Wahl

  • Tax authorities' interaction with taxpayers: A conception of compliance in social dilemmas by power and trust.

    Katharina Gangl;Eva Hofmann;Erich Kirchler

  • Simultaneous Over- and Underconfidence: Evidence from Experimental Asset Markets

    Erich Kirchler;Boris Maciejovsky

  • Arbeits- und Organisationspsychologie

    Erich Kirchler

  • Preconditions of Voluntary Tax Compliance: Knowledge and Evaluation of Taxation, Norms, Fairness, and Motivation to Cooperate.

    Eva Hofmann;Erik Hoelzl;Erich Kirchler

  • Reactance to taxation: Employers' attitudes towards taxes

    Erich Kirchler

  • Tax Compliance Inventory: TAX-I Voluntary tax compliance, enforced tax compliance, tax avoidance, and tax evasion

    Erich Kirchler;Ingrid Wahl

  • Sequences of audits, tax compliance, and taxpaying strategies

    Barbara Kastlunger;Erich Kirchler;Luigi Mittone;Julia Pitters

  • Tax compliance within the context of gain and loss situations, expected and current asset position, and profession

    Erich Kirchler;Boris Maciejovsky

Frequent Co-Authors

Benno Torgler
Benno Torgler Queensland University of Technology
James Alm
James Alm Tulane University
Martin Voracek
Martin Voracek University of Vienna
Martin Weber
Martin Weber University of Mannheim
Friedrich Schneider
Friedrich Schneider Johannes Kepler University of Linz
Ernst Fehr
Ernst Fehr University of Zurich
Claus Lamm
Claus Lamm University of Vienna
Werner Güth
Werner Güth Max Planck Institute for Research on Collective Goods
Michael Wenzel
Michael Wenzel Flinders University
Franz Petermann
Franz Petermann University of Bremen

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