A5049938914- Taxation and Compliance Studies
- Experimental Behavioral Economics Studies
- Corporate Taxation and Avoidance
- Decision-Making and Behavioral Economics
- Gender, Labor, and Family Dynamics
- Fiscal Policy and Economic Growth
- Financial Markets and Investment Strategies
- Social and Intergroup Psychology
- Cultural Differences and Values
- Islamic Finance and Banking Studies
- Housing Market and Economics
- Financial Literacy, Pension, Retirement Analysis
- Economic Theory and Institutions
- Behavioral Health and Interventions
- Psychology of Social Influence
- Sharing Economy and Platforms
- Sociology and Education Studies
- Psychology, Coaching, and Therapy
- Work-Family Balance Challenges
- Corporate Governance and Management
- Linguistic research and analysis
- Attachment and Relationship Dynamics
- Culture, Economy, and Development Studies
- Psychology of Moral and Emotional Judgment
- Customer Service Quality and Loyalty
University of Vienna
2016-2025
Institut für Höhere Studien - Institute for Advanced Studies (IHS)
2013-2025
Vienna University of Economics and Business
2009-2022
Ministry of Economy
2015-2017
University of Coimbra
2016
Institut für angewandte Arbeitswissenschaft
2013
University of Bologna
1994
Johannes Kepler University of Linz
1986-1991
Private University College of Education of the Diocese of Linz
1989
Do competitive markets remove the effect of social norms on market outcomes? Or are capable exerting a persistent influence? In this article we report results series and bilateral bargaining experiments. They indicate that norm reciprocity gives rise to wages persistently above level. Moreover, under conditions coincide with in markets, indicating competition has limited when is operative. addition, show workers' reciprocal behavior increases effort and, hence, efficiency trades.
Tax payments are enhanced by taxpayers' trust in authorities or authorities' power leading to voluntary enforced tax compliance, respectively. A laboratory experiment and an online examined these assumptions, manipulating of authorities. In Experiment 1, participants paid taxes twenty periods. Results showed that positively influence payments. Trust increases decreases whereas compliance. 2 analyzed the impact with self-employed intentions pay taxes. The overall pattern findings 1 were...
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...
The prevailing neoclassical economic view in tax-behavior research is that trust good, but control better. advice for combating tax evasion to deter illegal behavior with rigid audits and harsh fines. But punishment may have unintended side effects; therefore, psychological variables (e.g., attitudes toward taxation, social norms, perceived fairness) are receiving increased attention. slippery-slope framework integrates both perspectives on compliance. It assumes taxpayers abide by the law...
Purpose Small business owners play an important role in the tax system. This paper seeks to establish a framework highlight particular situation of small and resulting implications, from psychological perspective. Design/methodology/approach A identifying key characteristics owners' actual perceived is established. Literature investigating these reviewed line with proposed framework. Findings Three aspects seem distinguish perceptions their situation: are likely perceive more opportunities...
Although it seems reasonable to assume that activating patriotism might motivate citizens cooperate with the state in reaching societal goals, empirical evidence supporting this contention is based mostly on correlational rather than experimental studies. In addition, little known whether can be manipulated without simultaneously triggering nationalism and psychological processes which determine patriotism-cooperation relation. This current article reports results of one survey three...
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.
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...