A5045548957- Taxation and Compliance Studies
- Experimental Behavioral Economics Studies
- Corporate Taxation and Avoidance
- Sharing Economy and Platforms
- Digital Marketing and Social Media
- Ancient Egypt and Archaeology
- Digital Economy and Work Transformation
- Environmental Education and Sustainability
- Psychology of Moral and Emotional Judgment
- Gender, Labor, and Family Dynamics
- Ethics in Business and Education
- Open Source Software Innovations
- Environmental Sustainability in Business
- Transportation and Mobility Innovations
- Ecology, Conservation, and Geographical Studies
- Medieval European History and Architecture
- Decision-Making and Behavioral Economics
- Corporate Governance and Management
- Fiscal Policy and Economic Growth
- Social Capital and Networks
- Customer Service Quality and Loyalty
- Public Policy and Administration Research
- Corporate Social Responsibility Reporting
- Islamic Finance and Banking Studies
- Archaeology and Historical Studies
Fachhochschule Wiener Neustadt
2024
University of Graz
2021-2023
Vienna University of Economics and Business
2009-2022
University of Vienna
2005-2018
Coventry University
2016-2017
Ministry of Economy
2015
With collaborative consumption, people are provided with access to a good rather than owning it. The current study addresses the problem of regulation in consumption communities, investigating whether governance increases cooperation, if and why consumers support system supporters non-supporters differ their distrust others. To address these questions, an experiment (within-subject design) was conducted. After reading vignettes, participants indicated how likely they would cooperate or...
Tax compliance represents a social dilemma in which the short-term self-interest to minimize tax payments is at odds with collective long-term interest provide sufficient funds for public goods. According Slippery Slope Framework, can be solved and guaranteed by power of authorities trust authorities. The framework, however, remains silent on dynamics between trust. aim present theoretical paper conceptualize differentiating coercive legitimate reason-based implicit Insights into this...
Taxpayers’ willingness to cooperate with the state and its institutions, in general, their pay taxes, particular, depend on a variety of variables. While economists stress relevance external variables such as tax rate, income, probability audits severity fines, psychological research shows that internal are similar importance. We present comprehensive review citizens’ knowledge law, attitudes toward government taxation, personal norms, perceived social norms fairness, well motivational...
Responses to norm violators are poorly understood. On one hand, perceived as powerful, which may help them get ahead. the other evoke moral outrage, frustrate their upward social mobility. We addressed this paradox by considering role of culture. Collectivistic cultures value group harmony and tight order. therefore hypothesized that collectivism tightness moderate reactions violators. presented 2,369 participants in 19 countries with a violation or adherence scenario. In individualistic...
We conduct a field experiment on tax compliance, focusing newly founded firms. As novelty the effect of authorities’ supervision timely payments is examined. Interestingly, results show no positive overall close compliance.
Carsharing has been discussed as one of the most prominent examples sharing economy. The worldwide growth services whereby consumers share access to cars rather than owning a car themselves could be sustainable solution environmental problems. However, first research indicates that consumers' concerns play minor role for using carsharing compared financial considerations. Moreover, prior on B2C may not applicable P2P services. current addresses this gap by investigating sustainability in and...
Tax compliance varies across sociodemographic categories. However, research on the relationships between and age, sex, education as well income level shows inconsistent results, both regarding direction of relationship its size. The current meta-analyses target to merge findings in survey studies education, estimate strength impact by taking into account geographical regions. In four meta-analyses, comprising 459 samples (N = 614,286) from 111 countries published 1958 2012, average estimated...
Both coercion, such as strict auditing and the use of fines, legitimate procedures, assistance by tax authorities, are often discussed means enhancing compliance. However, psychological mechanisms that determine effectiveness each strategy not clear. Although highly relevant, there is rare empirical literature examining effects both strategies applied in combination. It assumed coercion decreases implicit trust leading to perception a hostile antagonistic climate enforced Conversely, it...
The execution of coercive and legitimate power by an authority assures cooperation prohibits free-riding. While can be comprised severe punishment strict monitoring, covers expert informative procedures. perception these powers wielded authorities stimulates specific cognitions: trust, relational climates, motives. With four experiments, the single combined impact on processes intended n1 = 120, n2 130, n3 368 n4 102 student participants is investigated within two exemplary contexts (tax...
Purpose Collaborative consumption, such as car sharing, specifically implicates customer-to-customer interaction, which must be regulated by service providers (companies, peers and self-regulating communities), comprising different challenges for business organizations. While in conventional relations, consumers are protected from undesirable customer behavior laws, regulations (power) the context of collaborative consumption rare, so that trust becomes more relevant. It is purpose study to...
Research on tax behavior has recognized the necessity of changing authorities’ approach from enforcement to service orientation. However, empirical investigations impact perceived orientation compliance are scarce. The present study draws conclusions survey data representative samples 807 Dutch private taxpayers and 1377 entrepreneurs. Perceived was found strongly related compliance. Furthermore, link between is mediated by trustworthiness authorities. We confident that who perceive a...
Following the classic economic model of tax evasion, taxpayers base their decisions on determinants, like fine rate and audit probability. Empirical findings relationship between key determinants evasion are inconsistent suggest that may rather rely beliefs about authority's power. Descriptions power affect taxpayers' as such evasion. Experiment 1 investigates impact fines regarding Experiments 2-4 conducted to examine effect varying descriptions a participants' respective It is investigated...
The aim of the research was to investigate how stimulate sustainable consumer behaviors that lead a lowering carbon footprint. Because environmental challenges at individual and societal levels, researchers agree behavioral change is necessary. We argue when already performing behavior, this behavior can spill over other actions, even more difficult ones. First, we studied whether positive spillover occurs between product categories effect depends on ease or difficulty behavior. Second,...
Individuals around the globe engage in sustainable consumption their everyday life, e.g., when it comes to individual transportation. Although tourism behavior contributes global carbon emissions a considerable extent, consumers’ awareness of sustainability industry is still underresearched. Placing eco-labels next tourist offers on websites might direct consumer’s perception towards more offers. By employing eye-tracking techniques and surveys, this research aimed at linking information...
Tax authorities utilize a wide range of instruments to motivate honest taxpaying ranging from strict audits fair procedures or personalized support, differing country country. However, little is known about how these different and taxpayers' trust influence the generation interaction climates between tax taxpayers, motivations comply, particularly, compliance. The present research examines extended slippery slope framework (eSSF), which distinguishes authorities' into qualities power...
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One of the cornerstones R system for statistical computing is multitude packages contributed by numerous package authors. This amount makes an extremely broad range techniques and other quantitative methods freely available. Thus far, no empirical study has investigated psychological factors that drive authors to participate in project. article presents a authors, collecting data on different types participation (number packages, mailing lists, conferences), three scales (types motivation,...
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Cooperation in social systems such as tax honesty is of central importance our modern societies. However, we know little about cognitive and neural processes driving decisions to evade or pay taxes. This study focuses on the impact perceived authority examines mental chronometry mirrored ERP data allowing a deeper understanding why humans cooperate systems. We experimentally manipulated coercive legitimate studied its cooperation underlying (experiment 1, 2) neuronal processes. Experiment 1...