Hintere Außenansicht des D2 Gebäudes

Publications on power and trust


Further publications of the project team to "power and trust"

1. Gangl, K., Pfabigan, D., Lamm, C., Kirchler, E., & Hofmann, E. (in press). Coercive and legitimate authority impact tax honesty. Evidence from behavioral and ERP experiments. Social Cognitive and Affective Neuroscience. link

2. Hofmann, E., Hartl, B., Gangl, K., Hartner-Tiefenthaler, M., & Kirchler, E. (2017). Authorities’ coercive and legitimate power: The impact on cognitions underlying cooperation. Frontiers in Psychology, 1-15. link

3. Gangl, K., Hofmann, E., Hartl, B., & Kirchler, E. (2016). Power of Authorities and Trust in Authorities Determine the Interaction Climate and Tax Compliance. In D. Salter & L. Oats (eds.), Contemporary Issues in Taxation Research Volume 2 (p. 87-102). Birmingham: Fiscal Publications. link

4. Gangl, K., Hofmann, E., de Groot, M., Antonides, G., Goslinga, S., Hartl, B., & Kirchler, E. (2015). Taxpayers’ motivations relating to tax compliance: Evidence from two representative samples of Austrian and Dutch entrepreneurs. Journal of Tax Administration, 1(2), 15-25. link

5. Hartl, B., Hofmann, E., Gangl, K., Hartner-Tiefenthaler, M., & Kirchler, E. (2015). Does the sole description of a tax authority affect tax evasion? – The impact of described coercive and legitimate power. PLoS ONE, 10(4): e0123355. link

6. Gangl, K., Hofmann, E., Hartl, B., & Kirchler, E. (2015). The double-edged relationship between coercive power and compliance with public authority: evidence from a representative sample of Austrian self-employed taxpayers. SSRN working papers NR. 2667630. link

7. Gangl, K., Hofmann, E., & Kirchler, E. (2015). Tax authorities’ interaction with taxpayers: A conception of compliance in social dilemmas by power and trust. New Ideas in Psychology, 37, 13-23. link

8. Hofmann, E., Gangl, K., Kirchler, E., & Stark, J. (2014). Enhancing tax compliance through coercive and legitimate power of tax authorities by concurrently diminishing or facilitating trust in tax authorities. Law & Policy, 36, 290-313 link

9. Hofmann, E., Kirchler, E., & Schrittwieser, E. (2014) Vertrauen als Garant für Kooperation und Steuerehrlichkeit. Wissenschaftliche Befunde für die Praxis. Steuer- und WirtschafsKartei, 20/21, 954-959. link