Photo of Christoph Kogler
  • Prof. Cobbenhagenlaan 225, Simon Building, room S 411

    5037 DB Tilburg

    Netherlands

20062019
If you made any changes in Pure these will be visible here soon.

Research Output 2006 2019

Filter
Article
2019
1 Downloads (Pure)

Are consumption taxes really disliked more than equivalent costs? Inconclusive results in the USA and no effect in the UK

Olsen, J., Kogler, C., Brandt, M., Deszö, L. & Kirchler, E., 6 Feb 2019, (Accepted/In press) In : Journal of Economic Psychology.

Research output: Contribution to journalArticleScientificpeer-review

taxes
experiment
costs
value added tax
tax system

Mental accounting of income tax and value added tax among self-employed business owners

Olsen, J., Kasper, M., Kogler, C., Muehlbacher, S. & Kirchler, E., 2019, In : Journal of Economic Psychology. 70, p. 125-139

Research output: Contribution to journalArticleScientificpeer-review

Income Tax
value added tax
income tax
taxes
turnover
2017
125 Downloads (Pure)

Income tax versus value added tax: A mixed-methods comparison of social representations

Olsen, J., Kogler, C., Stark, J. & Kirchler, E., 6 Dec 2017, In : Journal of Tax Administration. 3, 2, p. 87-107

Research output: Contribution to journalArticleScientificpeer-review

Open Access
File
Tax
Mixed methods
Social representations
Income tax
Value added tax
2016

Delayed feedback on tax audits affects compliance and fairness perceptions

Kogler, C., Mittone, L. & Kirchler, E., Apr 2016, In : Journal of Economic Behavior & Organization. 124, p. 81-87

Research output: Contribution to journalArticleScientificpeer-review

Differentiating views of inheritance: The free association task as a method to assess social representations of wealth, inherit, and bequeath

Stark, J., Kogler, C., Gaisbauer, H., Sedmak, C. & Kirchler, E., 2016, In : Review of Behavioral Economics. 3, 1, p. 91-111

Research output: Contribution to journalArticleScientificpeer-review

stimulus
expert
layperson
discourse
taxes

Tax compliance depends on voice of taxpayers

Casal, S., Kogler, C., Mittone, L. & Kirchler, E., Oct 2016, In : Journal of Economic Psychology. 56, p. 141-150

Research output: Contribution to journalArticleScientificpeer-review

Work performance and tax compliance in flat and progressive tax systems

Pantya, J., Kovacs, J., Kogler, C. & Kirchler, E., Oct 2016, In : Journal of Economic Psychology. 56, p. 262-273

Research output: Contribution to journalArticleScientificpeer-review

2015

Differentiating Self-Projection from Simulation during Mentalizing: Evidence from fMRI

Schurz, M., Kogler, C., Scherndl, T., Kronbichler, M. & Kuehberger, A., 25 Mar 2015, In : PLoS ONE. 10, 3, 19 p., 0121405.

Research output: Contribution to journalArticleScientificpeer-review

Tax policy and the news: An empirical analysis of taxpayers' perceptions of tax-related media coverage and its impact on tax compliance

Kasper, M., Kogler, C. & Kirchler, E., Feb 2015, In : Journal of Behavioral and Experimental Economics. 54, p. 58-63 6 p.

Research output: Contribution to journalArticleScientificpeer-review

Testing the "slippery slope framework" among self-employed taxpayers

Kogler, C., Muehlbacher, S. & Kirchler, E., May 2015, In : Economics of Governance. 16, 2, p. 125-142 18 p.

Research output: Contribution to journalArticleScientificpeer-review

2014

Cooperative Tax Compliance From Deterrence to Deference

Kirchler, E., Kogler, C. & Muehlbacher, S., Apr 2014, In : Current Directions in Psychological Science. 23, 2, p. 87-92 6 p.

Research output: Contribution to journalArticleScientificpeer-review

2013

"How can I help you?" Perceived Service Orientation of Tax Authorities and Tax Compliance

Gangl, K., Muehlbacher, S., de Groot, M., Goslinga, S., Hofmann, E., Kogler, C., Antonides, G. & Kirchler, E., Dec 2013, In : Finanzarchiv : Zeitschrift fuer das gesamte Finanzwesen. 69, 4, p. 487-510 24 p.

Research output: Contribution to journalArticleScientificpeer-review

Real and hypothetical endowment effects when exchanging lottery tickets: Is regret a better explanation than loss aversion?

Kogler, C., Kuehberger, A. & Gilhofer, R., Aug 2013, In : Journal of Economic Psychology. 37, p. 42-53 12 p.

Research output: Contribution to journalArticleScientificpeer-review

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

Kogler, C., Batrancea, L., Nichita, A., Pantya, J., Belianin, A. & Kirchler, E., Feb 2013, In : Journal of Economic Psychology. 34, p. 169-180 12 p.

Research output: Contribution to journalArticleScientificpeer-review

2012

Rethinking the research paradigms for analysing tax compliance behaviour

Alm, J., Kirchler, E., Muehlbacher, S., Gangl, K., Hofmann, E., Kogler, C. & Pollai, M., 2012, In : CESifo Forum. 13, 2, p. 33-40 8 p.

Research output: Contribution to journalArticleScientific

2007

Dual process theories: A key for understanding the diversification bias?

Kogler, C. & Kuehberger, A., Apr 2007, In : Journal of Risk and Uncertainty. 34, 2, p. 145-154 10 p.

Research output: Contribution to journalArticleScientificpeer-review

2006

The role of the position effect in theory and simulation

Kuehberger, A., Kogler, C., Hug, A. & Moesl, E., Nov 2006, In : Mind and Language. 21, 5, p. 610-625 16 p.

Research output: Contribution to journalArticleScientificpeer-review