IHS - People

People at IHS in alphabetical order:

  • Dr. Katharina Gangl

    • Insight Austria
    Researcher
  • Economic and Social Psychology

  • Bild Katharina Gangl
  • Katharina Gangl is an economic and social psychologist. She holds the position of a researcher at the IHS at the Competence Center Insight Austria.

     

    She received her Diploma and PhD in Economic Psychology at the University of Vienna, Austria. Since then she held research positions at the Queensland University of Technology, Australia, the Zeppelin University, Germany and the University of Göttingen, Germany. The goal of her work is to gain a better understanding about how public and private institutions can influence cooperative behavior among individuals. Dr. Gangl tackles this problem empirically, based on a multi-method approach including neurophysiological-, field-, laboratory, and online experiments as well as survey and qualitative interview studies. She gained an international reputation as an expert in cooperation with public authorities and law compliance, in particular tax compliance. In her interdisciplinary studies, she examines how control, punishment, fairness, trust, knowledge or social norms affect tax honesty. In the last years, Dr. Gangl is particularly interested in the tax compliance of the wealthy and powerful. She publishes her work in international scientific journals and books and is often invited to scientific and practitioner conferences. She collaborates with international organizations, Institutions of the European Union and public administrations all over the world.

     

  • 1.     Gangl, K., Hartl, B., Hofmann, E., Kirchler, E. (2019). The relationship between Austrian tax auditors and self-employed taxpayers: Evidence from a qualitative study. Frontiers in Psychology, doi:10.3389/fpsyg.2019.01034

    2.       Gangl, K., Pfabigan, D., Lamm, C., Kirchler, E., & Hofmann, E. (2017). Coercive and legitimate authority impact tax honesty. Evidence from behavioral and ERP experiments. Social Cognitive and Affective Neuroscience, 12(7), 1108-1117. doi: 10.1093/scan/nsx029

    3.       Gangl, K., Torgler, B., & Kirchler, E. (2016). Patriotism’s impact on cooperation with the state: An experimental study on tax compliance. Political Psychology, 37, 867-881.

    4.       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.

    5.       Gangl, K., Torgler, B., Kirchler, E., & Hofmann, E. (2014). Effects of supervision on tax compliance: Evidence from a field experiment in Austria. Economic Letters, 123, 378-382.

     

    1.       Tanner, C., Gangl., K., & Witt, N. (2019). The German ethical culture scale (GECS): Development and first construct testing. Frontiers in Psychology, doi: 10.3389/fpsyg.2019.01667

    2.       Gangl, K., & Kirchler, E. (2019). Economic psychology: Selected contributions to an emerging discipline. In Gangl, K., & Kirchler, E. (eds.). A research agenda for economic psychology. pp. 1-10, Edward Elgar, Cheltenham, UK.

    3.       Gangl, K., Hartl, B., Hofmann, E., Kirchler, E. (2019). The relationship between Austrian tax auditors and self-employed taxpayers: Evidence from a qualitative study. Frontiers in Psychology, doi:10.3389/fpsyg.2019.01034

    4.       Gangl, K. (2019). Status quo and future research avenues of tax psychology. In Gangl, K., & Kirchler, E. (eds.). A research agenda for economic psychology. pp. 184-198, Edward Elgar, Cheltenham, UK.

    5.       Gangl, K. (2019). Die Psychologie der Steuerehrlichkeit. [The psychology of tax honesty]. In J. Rauber & P. Hillbert (2019). Warum befolgen wir Recht. [Why do we comply with the law.]. pp. 23-41. Mohr Siebeck Verlag, Heidelberg, Germany.

    6.       Gangl, K., Hofmann, E., Hartl, B., & Berkics, M. (in press). The impact of powerful authorities and trustful taxpayers: Evidence for the extended slippery slope framework from Austria, Finland and Hungary. Policy Studies

    7.       Gangl, K., Pfabigan, D., Lamm, C., Kirchler, E., & Hofmann, E. (2017). Coercive and legitimate authority impact tax honesty. Evidence from behavioral and ERP experiments. Social Cognitive and Affective Neuroscience, 12(7), 1108-1117. doi: 10.1093/scan/nsx029

    8.       Gangl, K., Pfabigan, D.M., Lamm, C., Kirchler, E., & Hofmann, E. (2017). Tax decisions are more conflicting under legitimate than coercive tax authority- an ERP study. Psychophysiology, 54, 44-44.

    9.       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, 8(5), 1-15. doi: 10.3389/fpsyg.2017.00005

    10.    Kirchler, E., Hartl, B., & Gangl, K. (2017). Income tax compliance. In M. Altman (Ed.), Handbook of Behavioural Economics and Smart Decision-Making. Elgar; Cheltenham.

    11.    Gangl, K., Kirchler, E., Lorenz, C., & Torgler, B. (2017). Wealthy tax non-filers in a developing nation: The roles of taxpayer knowledge, perceived corruption and service orientation in Pakistan (pp 354-374). In Peeters, B., Gribnau, H., & Badisco, J. (eds.) Building Trust in Taxation, Intersentia: Antwerpen.

    12.    Gangl, K., Torgler, B., & Kirchler, E. (2016). Patriotism’s impact on cooperation with the state: An experimental study on tax compliance. Political Psychology, 37, 867-881.

    13.    Gangl, K., Hofmann, E., Hartl, B., & Kirchler, E. (2016). Power of authorities and trust in authorities determine the interaction climate and tax compliance (pp 87-102). In L. Oats & D. Salter (Eds.), Contemporary Issues in Tax Research (Volume 2), Fiscal Publications: Birmingham UK.

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

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

    16.    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.

    17.    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.

    18.    Kirchler, E., & Gangl, K. (2015). Trust. In M. Altman (Ed.), Real world decision making: An encyclopedia of behavioral economics. (p. 442).Santa Barbara, CA: Praeger

    19.    Gangl, K., Torgler, B., Kirchler, E., & Hofmann, E. (2014). Effects of supervision on tax compliance: Evidence from a field experiment in Austria. Economic Letters, 123, 378-382.

    20.    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, 290-31.

    21.    Kirchler, E., & Gangl, K. (2014). Finanzpsychologie. [Financial psychology.] In M. A. Wirtz, Dorsch Psychologisches Wörterbuch. (S. 582).17. Auflage. Bern: Hans Huber Verlag.

    22.    Gangl, K., Muehlbacher, S., de Groot, M., Goslinga, S., Hofmann, E., Kogler, C., Kirchler, E., & Antonides, G. (2013). „How can I help you?“ Perceived service orientation of tax authorities and tax compliance. Public Finance Analysis, 69, 487-510.

    23.    Kirchler, E., & Gangl, K. (2013). Finanzpsychologie. [Financial psychology.] In M. A. Wirtz, Dorsch Psychologisches Wörterbuch. (S. 553).16. Auflage. Bern: Hans Huber Verlag.

    24.    Gangl, K., & Kirchler, E. (2013). Finanzkrisen, Wirtschaftskrisen, Schuldenkrisen: Die Vertrauenskrise aus psychologischer Perspektive. [Financial crisis, economic crisis, debt crisis: The crisis in confidence from a psychological perspective.] In E. Hammer, & N. Tomaschek (Eds.), Vertrauen. Standpunkte zum sozialen, wirtschaftlichen und politischen Handeln. University – Society – Industry, Band 2.(pp 165-177).Berlin: Waxmann.

    25.    Kirchler, E. & Gangl, K. (2013). Steuern: Widerstand und Kooperation. [Taxes: From deterrence to cooperation.] C. Sedmak (Ed.), Erbschaftssteuern im Kontext. (pp 229-249).Wiesbaden: Verlag für Sozialwissenschaften.

    26.    Gangl, K., Kastlunger, B., Kirchler, E., Voracek, M. (2012). Confidence in the economy in times of crisis: Social representations of experts and laypeople. Journal of Socio-Economics, 41, 603-614.

    27.    Kirchler, E., Hofmann, E., & Gangl, K. (2012). From mistrusting taxpayers to trusting citizens: Empirical evidence and further development of the Slippery Slope Framework. In A. N. Lebedev (Ed.), Economic psychology in the modern world: Collected papers (pp. 125-146). Moscow: Ekon-inform.

    28.    Alm, J., Kirchler, E., Muehlbacher, S., Gangl, K., Hofmann, E., Kogler, C., & Pollai, M. (2012). Rethinking the research paradigms for analyzing tax compliance behavior. CESifo Forum, 13, 33-40.

    29.    Kirchler, E. & Gangl, K. (2012). Glück. [Happiness.] In R. Zihlmann, D. Jungo, & C. Steinebach (Eds.), Positive Psychologie. (pp 44-51). Berlin: Beltz.