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Work, Organizational, and Economic Psychology

Publications

  1. 2021

    • Book Chapter

      • Muehlbacher, S., 2021. Prospect Theory and Tax Compliance. In B. van Rooij & D. Sokol, D. (Hrsg.): The Cambridge Handbook of Compliance . Cambridge: Cambridge University Press, S. 541-550.

    • Conference Paper

      • Hofmann, E., Hartl, B., Sabitzer, T., Marth, S., Penz, E. & Hoelzl, E., 2021. Regulating consumers’ contributions and usage of a shared good: An experimental approach. In IAREP SABE Virtual Conference. 06/2021.

      • Muehlbacher, S., Hartmann, A., Kirchler, E. & Alm, J., 2021. Presentation: Does the Design of Laboratory Experiments Affect the Results? Declaring Income versus Declaring Taxes in Tax Compliance Experiments. In 7th International Conference on "The Shadow Economy, Tax Behaviour and Institutions". 23.-26.09.2021. virtual conference.

      • Muehlbacher, S., Hartmann, A., Kirchler, E. & Alm, J., 2021. Presentation: Does the Design of Laboratory Experiments Affect the Results? Declaring Income versus Declaring Taxes in Tax Compliance Experiments. In IAREP-SABE Conference. June 11-13. virtual conference.

      • Muehlbacher, S., Kühberger, A. & Kirchler, E., 2021. Paper presentation: Mental reframing in the Asian disease problem. A verbal protocol analysis. In EGPROC Annual Meeting 2021 . 18.-19.5.,1.-2.6. Online.

For more information, see Google Scholar or Research Gate

Journals

1. Muehlbacher, S., & Kirchler, E. (2019). Individual Differences in Mental Accounting. Frontiers in Psychology, 10,2866
2. Muehlbacher, S. & Zieser, M. (2019). Lenkungssteuern und Nudging: Zur psychologischen Wirkung von Besteuerung und alternativen Maßnahmen zum Umweltschutz. Wissenswert, 2, 22-31.
3. Różycka-Tran, J., Piotrowski, J. P., Żemojtel-Piotrowska, M., Jurek, P., Osin, E. N., Adams, B. G., … Maltby, J. (2019). Belief in a zero-sum game and subjective well-being across 35 countries. Current Psychology.
4. Olsen, J., Kasper, M., Kogler, C., Muehlbacher, S., & Kirchler, E. (2019). Mental accounting of income tax and value added tax among self-employed business owners. Journal of Economic Psychology, 70, 125–139.
5. Muehlbacher, S. (2017). Zur Bestrafung von Wirtschaftskriminalität. Zeitschrift für Wirtschafts- und Finanzstrafrecht, 2, 47-49.
6. Muehlbacher, S., Hartl, B., & Kirchler, E. (2017). Mental accounting and tax compliance. Experimental evidence for the effect of mental segregation of tax due and revenue on compliance. Public Finance Review, 45(1), 118-139.
7. Muehlbacher, S. & Kirchler, E. (2016). Taxperiments: About the external validity of laboratory experiments in tax compliance research. Die Betriebswirtschaft (DBW) / Business Administration Review, 76(1), 7-19.
8. Schwarzenberger, H., Muehlbacher, S., Bazart, C., Unger, L. & Kirchler, E. (2016). Une typologie des contribuables travailleurs indépendants basée sur les attitudes motivationnelles [A typology of self-employed taxpayers based on their motivational postures]. Social Science Information - Sur Les Sciences Sociales, 55(1), 60–77.
9. Kogler, C., Muehlbacher, S. & Kirchler, E. (2015). Testing the „slippery slope framework“ among self-employed taxpayers. Economics of Governance, 16(2), 125-142.
10. Kirchler, E., Kogler, C. & Muehlbacher, S. (2014). Cooperative Tax Compliance: From Deterrence to Deference. Current Directions in Psychological Science, 23(2), 87-92.
11. Prinz, A., Muehlbacher, S. & Kirchler, E. (2014). The slippery slope framework on tax compliance: An attempt to formalization. Journal of Economic Psychology, 40, 20-34.
12. Muehlbacher, S. & Kirchler, E. (2013). Mental Accounting of Self-Employed Taxpayers: On the Mental Segregation of the Net Income and the Tax Due. FinanzArchiv: Public Finance Analysis, 69(4), 412-438.
13. Gangl, K., Muehlbacher, S., de Groot, M., Goslinga, S., Hofmann, E., Kogler, C.et al. (2013). "How can I help you?" Perceived Service Orientation of Tax Authorities and Tax Compliance. FinanzArchiv: Public Finance Analysis, 69(4), 487-510.
14. Hartl, B., Kirchler, E. & Muehlbacher, S. (2013). Geschlechterstereotype auf Führungsebene zwischen 1974 und 2010. Zeitschrift für Arbeits- und Organisationspsychologie, 57(3), 121-131.
15. Alm, J., Kirchler, E. & Muehlbacher, S. (2012). Combining Psychology and Economics in the Analysis of Compliance: From Enforcement to Cooperation. Economic Analysis & Policy, 42(2), 133-151.
16. Alm, J., Kirchler, E., Muehlbacher, S., Gangl, K., Hofmann, E., Kogler, C. & Pollai, M. (2012). Rethinking the research paradigms for analysing tax compliance behavior. CESifo Forum, 13(2), 33-40.
17. Muehlbacher, S., Mittone, L., Kastlunger, B. & Kirchler, E. (2012). Uncertainty resolution in tax experiments: Why waiting for an audit increases compliance. Journal of Socio-Economics, 41(3), 289-291.
18. Muehlbacher, S., Kirchler, E. & Kunz, A. (2011). The impact of transaction utility on consumer decisions: The role of loss aversion and of acquisition utility. Zeitschrift für Psychologie/Journal of Psychology, 219(4), 217-223.
19. Muehlbacher, S., Kirchler, E. & Schwarzenberger, H. (2011). Voluntary versus enforced tax compliance: Empirical evidence for the “slippery slope” framework. European Journal of Law and Economics, 32(1), 89–97.
20. Kastlunger, B., Muehlbacher, S., Kirchler, E. & Mittone, L. (2011). What goes around comes around? Experimental evidence of the effect of rewards on tax compliance. Public Finance Review, 39(1), 150-167.
21. Muehlbacher, S. & Kirchler, E. (2010). Tax compliance by trust and power of authorities. International Economic Journal, 24(4),607-610.
22. Wahl, I., Muehlbacher, S. & Kirchler, E. (2010). The impact of voting on tax payments. Kyklos, 63(1), 144-158.
23. Muehlbacher, S., Hofmann, E., Kirchler, E. & Roland-Levy, C. (2009). Household decision making: Changes of female and male partners' roles? Journal of Psychology & Economics, 2(2), 17-37.
24. Sagmeister, E., Muehlbacher, S. & Kirchler, E. (2009). La influencia del nivel de exigencia y del esfuerzo puesto en el trabajo sobre la evasión de impuestos en Argentina. Perspectivas en Psicología: Revista de Psicología y Ciencias Afines, 6, 66-71.
25. Muehlbacher, S. & Kirchler, E. (2009). Origin of endowments in public good games: The impact of effort on contributions. Journal of Neuroscience, Psychology, and Economics, 2(1), 59-57.
26. Kirchler, E., Muehlbacher, S., Hoelzl, E. & Webley, P. (2009). Effort and aspirations in tax evasion: Experimental evidence. Applied Psychology: An international Review, 58(3), 488-507.
27. Muehlbacher, S., Kirchler, E., Hölzl, E., Ashby, J, Berti, C., Job, J. Kemp, S., Peterlik, U., Roland-Levy, C. & Waldherr, K. (2008). Hard-earned Income and Tax Compliance: A Survey in Eight Nations. European Psychologist, 13(4), 298-304.
28. Muehlbacher, S. & Kirchler, E. (2008). Arbeitsaufwand, Anspruchsniveau und Steuerehrlichkeit. Zeitschrift für Arbeits- und Organisationspsychologie, 52(2), 91-96.
29. Muehlbacher, S., Hoelzl, E. & Kirchler, E. (2007). Steuerhinterziehung und die Berücksichtigung des Einkommens in der Strafbemessung. Wirtschaftspsychologie, 9(4), 116-121.
30. Berti, C., Hofmann, E., Muehlbacher, S. & Kirchler, E. (2007). Convincere i colleghi: sviluppo di un questionario sulle tattiche di influenza nelle organizzazioni [Persuade the colleagues: development of a questionnaire on influence tactics in organizations]. Bollettino di Psicologia Applicata, 253, 26-36.
31. Kirchler, E., Wahl, I., Hölzl, E., Kamleitner, B., Kastlunger, B., Korunka, C., Kubicek, B. & Mühlbacher, S. (2007). Arbeits-, Organisations- und Wirtschaftspsychologie: Forschungsthemen an der Universität Wien. Psychologie in Österreich, 3, 242-251
32. Kirchler, E. & Muehlbacher, S. (2004). Steuern: Zur Psycho-Logik des Widerstandes. Psychologie in Österreich, 24, 1-6 & 8.
33. Muehlbacher, S. & Kirchler, E. (2003). Informations-Display-Matrix. Einsatz- und Analysemöglichkeiten. Der Markt, 42, 147-152.
34. Kirchler, E., Hofmann, E., Muehlbacher, S. & Berti, C. (2003). Konflikte in Organisationen: Erprobung eines Instruments zur Messung von Einflusstaktiken. Der Markt, 42, 80-88.

Books

1. Muehlbacher, S. & Zieser, M. (2018). Die Psychologie des Steuerzahlens. Heidelberg: Springer

Book Chapters

1. Kirchler, E. & Muehlbacher, S. (2020). Steuerhinterziehung. In M. A. Wirtz (Ed.), Dorsch—Lexikon der Psychologie (19., überarb. Aufl.) (p. 1710). Bern: Hogrefe.
2. Muehlbacher, S. (2015). The sunk cost fallacy. In M. Altman (Ed.), Real-World Decision Making: An Encyclopedia of Behavioral Economics (p. 425). Santa Barbara, California: Greenwood.
3. Kirchler, E. & Muehlbacher, S. (2014). Steuerhinterziehung. In M. A. Wirtz (Ed.), Dorsch - Lexikon der Psychologie 17. Aufl. (p. 1598). Bern: Verlag Hans Huber
4. Kirchler, E. & Muehlbacher, S. (2013). Zahlen – oder nicht? In C. Gelitz (Ed.), Profiler & Co (pp. 65-70). Stuttgart: Schattauer
5. Kirchler, E. & Muehlbacher, S. (2012). Theorien und Modelle des Steuerverhaltens. In K.-J. Bruder, C. Bialluch & B. Leuterer (Eds.), Macht - Kontrolle - Evidenz. Psychologische Praxis und Theorie in den gesellschaftlichen Veränderungen (pp. 229-246). Gießen, Deutschland: Psychosozial-Verlag
6. Kirchler, E., Muehlbacher, S., Kastlunger, B. & Wahl, I. (2010). Why paying taxes? A review of tax compliance decisions. In J. Alm, J. Martinez-Vazquez & B. Torgler (Eds.). Developing Alternative Frameworks for Explaining Tax Compliance (pp. 15-31). Oxon: Routledge.
7. Kirchler, E. & Muehlbacher, S. (2010). Das Slippery Slope Framework des Steuerverhaltens - Zum Einfluss von Macht und Vertrauen auf erzwungene und freiwillige Kooperation. In E. H. Witte & T. Gollan (Eds.), Sozialpsychologie und Ökonomie (pp. 173-182). Lengerich: Pabst Science Publishers
8. Kirchler, E., Muehlbacher, S. & Wahl, I. (2008). Wirtschaftskriminalität: Zur Effizienz von Kontrolle und Strafen auf Steuerehrlichkeit [White collar crime: On the efficiency of audits and fines on tax compliance]. In Studiengesellschaft für Wirtschaft und Recht. (Ed.), Wirtschaftsstrafrecht (pp.1-12). Wien: Linde.
9. Kirchler, E. & Muehlbacher, S. (2008). Kontrollen und Sanktionen im Steuerstrafrecht aus der Sicht der Rechtspsychologie. In R. Leitner (Ed.), Finanzstrafrecht 2007 (pp.9-33). Wien: Linde.
10. Muehlbacher, J., Muehlbacher, S. & Reisinger, S. (2002). Learning arrangements and settings for distance teaching/coaching/learning - Best practice report. In C. Hofer & G. Chroust (Eds.), Proceedings of the 10th Interdisciplinary Information Management Talks in Zadov, 2002 (pp.243-253). Linz: Universitätsverlag Rudolf Trauner.

Articles in Newspapers

1. Kirchler, E. & Muehlbacher, S. (2015, Nr. 3/2015). Zahlen – oder nicht? Gehirn & Geist, p. 61-63.
2. Kirchler, E. & Muehlbacher, S. (2011, Nr. 10/2011). Zahlen – oder nicht? Gehirn & Geist, p. 19-21.
3. Kirchler, E. & Muehlbacher, S. (2008, March Nr. 12/20). Ethisch sein lohnt sich. Neben harten Fakten bewegt auch die Psychologie die Aktienkurse. Die Furche, p. 23

Book Reviews

1. Muehlbacher, S. (2011). "A. Lewis, Editor, The Cambridge Handbook of Psychology and Economic Behaviour (2008) Cambridge University Press, Cambridge 9780521856652 565 pp., $155." Journal of Socio-Economics 40(5): 709-710.

Other Work

1. Bertelsmann Stiftung, European Bureau for Policy Consulting and Social Research Vienna, Economic Policy Center (WPZ) at the University of St. Gallen (Februar, 2017). Social Policy in the EU - Reform Barometer 2016. Bertelsmann Stiftung, Gütersloh.
2. Muehlbacher, S., Pickhardt, M. & Prinz, A. (2014). Introduction: Behavioral Dynamics of Tax Evasion. Journal of Economic Psychology, 40, iv-vi.

Events

  1. 15 Dec

    KL Lunchtime Seminar: Towards Natural Killer Cell-Based Immune Therapy in Leukemia

    15. December 2021, 12:00 - 13:00
    Karl Landsteiner University, 3500 Krems/Donau, Wing Y, KL Auditorium
  2. 19 Jan

    KL Lunchtime Seminar: Extramedullary hematopoiesis as part of the innate immune defence against infections

    19. January 2022, 12:00 - 13:00
    Karl Landsteiner University, 3500 Krems/Donau, Wing Y, KL Auditorium
  3. 26 Jan

    KL Lunchtime Seminar: Mechanisms of solute transport through cellular membranes

    26. January 2022, 12:00 - 13:00
    Karl Landsteiner University, 3500 Krems/Donau, Wing Y, KL Auditorium