dr. Christoph Kogler

Bio

I am working as a tenured assistant professor at the Department of Social Psychology at Tilburg University. My main research interest is to study financial decisions and rule compliance, for instance in the domain of taxation. What makes my research special is that I work in an interdisciplinary, applied field, while my approach is guided by my research background in cognitive psychology and judgment & decision making. My current research focuses on: a) the interplay of deterrence factors (i.e., control and sanctions) and socio-psychological factors (e.g., fairness perceptions, social norms, interindividual differences in underlying motivations) in compliance with regulations; b) effects of feedback timing (regarding the outcome of audits) on tax compliance; c) cognitive processes underlying tax decision making (studies applying eye-tracking and Mouselab); d) the influence of emotions on tax compliance decisions; e) the role of dispositional greed in tax compliance decisions.

Teaching

I have taught courses on economic psychology, work and organizational psychology, social psychology, cognitive psychology, judgment and decision making, test theory and statistics at Tilburg University and different universities in Austria. The courses I am currently teaching can be seen below.

Courses

• Bachelor's Thesis: Work and Org. Psych.
• Behavioral Change
• Bachelor's Thesis: Economic Psychology
• Bachelor's Thesis: Social Psychology
• Master's Thesis Work & Organization Psy.
• Master's Thesis Economic Psychology
• Money and Financial Behavior
• Master's Internship Economic Psychology
• Master's Internship Work & Org.Psych.
• Applied Social Psychology

Highlights

I recently guest editored a special issue on process tracing methods in social psychology in the Journal of Experimental Social Psychology together with Anthony Evans and Susann Fiedler https://www.sciencedirect.com/journal/journal-of-experimental-social-psychology/special-issue/105KM16WFCJ

I am also an associate editor of the Journal of Economic Psychology https://www.journals.elsevier.com/journal-of-economic-psychology

More information on a recent reseach project on information processing in tax compliance decisions funded by the European Union can be found here https://www.tilburguniversity.edu/about/schools/socialsciences/organization/departments/social-psychology/projects-and-grants

Recent publications

1. Introduction to the symposium on the shadow economy, tax behaviour, a…

   Granda, C., & Kogler, C. (2023). Introduction to the symposium on the shadow economy, tax behaviour, and institutions. Journal of Institutional Economics, 19(5), 651-655. Advance online publication.

2. Perceptions of trust and power are associated with tax compliance - A…

   Kogler, C., Olsen, J., Kirchler, E., Batrancea, L. M., & Nichita, A. (2023). Perceptions of trust and power are associated with tax compliance: A cross-cultural study. Economic and Political Studies, 11(3), 365-381.

3. The effect of transparent unequal penalty rates on safety compliance …

   Kogler, C., Olsen, J., Osman, M., & Zeelenberg, M. (2023). The effect of transparent unequal penalty rates on safety compliance for different sized businesses. Behavioural Public Policy. Advance online publication.

4. How explicit expected value information affects tax compliance decisi…

   Müller, M., Olsen, J., Kirchler, E., & Kogler, C. (2023). How explicit expected value information affects tax compliance decisions and information acquisition. Journal of Economic Psychology, 99, Article 102679.

5. What we tweet about when we tweet about taxes - A topic modelling app…

   Puklavec, Ž., Kogler, C., Stavrova, O., & Zeelenberg, M. (2023). What we tweet about when we tweet about taxes: A topic modelling approach. Journal of Economic Behavior & Organization, 212, 1242-1254.