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

    5037 DB Tilburg

    Netherlands

20062019
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Research Output 2006 2019

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2019
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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., 2019, In : Journal of Economic Psychology. 75, Part A, 102145.

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

The role of emotions in tax compliance behavior: A mixed-methods approach

Enachescu, J., Olsen, J., Kogler, C., Zeelenberg, M., Breugelmans, S. M. & Kirchler, E., 2019, In : Journal of Economic Psychology. 74, 16 p., 102194.

Research output: Contribution to journalArticleScientificpeer-review

taxes
Compliance
emotion
anger
experience

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., Gómez, F. D. J. B. & 39 others, Briguglio, M., Dermol, V., Doyle, E., Gcabo, R., Gong, B., Ennya, S., Essel-Anderson, A., Frecknall-Hughes, J., Hasanain, A., Hizen, Y., Huber, O., Kaplanoglou, G., Kudła, J., Lemoine, J. E., Leurcharusmee, S., Matthiasson, T., Mehta, S., Min, S., Naufal, G., Niskanen, M., Nordblom, K., Öztürk, E. B., Pacheco, L., Pántya, J., Rapanos, V., Roland-Lévy, C., Roux-Cesar, A. M., Salamzadeh, A., Savadori, L., Schei, V., Sharma, M., Summers, B., Suriya, K., Tran, Q., Villegas-Palacio, C., Visser, M., Xia, C., Yi, S. & Zukauskas, S., 2019, In : Journal of Economic Psychology. 74, 15 p.

Research output: Contribution to journalArticleScientificpeer-review

taxes
Compliance
determinants
tax evasion
tax increase
2017
126 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