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Recent publications

  1. Self-interest and data protection drive the adoption and moral accept…

    Kodapanakkal, R. I., Brandt, M. J., Kogler, C., & Van Beest, I. (2020). Self-interest and data protection drive the adoption and moral acceptability of big data technologies: A conjoint analysis approach. Computers in Human Behavior, 108, [106303].
  2. Trust and power as determinants of tax compliance across 44 nations

    Batrancea, L., Nichita, A., Olsen, J., Kogler, C., Kirchler, E., Hoelzl, E., Weiss, A., Torgler, B., Fooken, J., Fuller, J., Schaffner, M., Banuri, S., Hassanein, M., Alarcón-García, G., Aldemir, C., Apostol, O., Weinberg, D. B., Batrancea, I., Belianin, A., ... Zukauskas, S. (2019). Trust and power as determinants of tax compliance across 44 nations. Journal of Economic Psychology, 74.
  3. The role of emotions in tax compliance behavior - A mixed-methods app…

    Enachescu, J., Olsen, J., Kogler, C., Zeelenberg, M., Breugelmans, S. M., & Kirchler, E. (2019). The role of emotions in tax compliance behavior: A mixed-methods approach. Journal of Economic Psychology, 74, [102194].
  4. Taxpayers’ subjective concepts of taxes, tax evasion, and tax avoidan…

    Kogler, C., & Kirchler, E. (2019). Taxpayers’ subjective concepts of taxes, tax evasion, and tax avoidance. In R. van Brederode (Ed.), Ethics and taxation (pp. 191-205). Springer.
  5. Are consumption taxes really disliked more than equivalent costs? - I…

    Olsen, J., Kogler, C., Brandt, M., Deszö, L., & Kirchler, E. (2019). Are consumption taxes really disliked more than equivalent costs? Inconclusive results in the USA and no effect in the UK. Journal of Economic Psychology, 75, [102145].

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