IHS - People

People at IHS in alphabetical order:

  • Dr. Katharina Gangl

    • Insight Austria
    Researcher
  • Economic and Social Psychology

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

     

    She gained international reputation as an expert in cooperation between public authorities and citizens and law compliance, in particular tax compliance. On these subjects, she consulted the OECD, the European Commission and various tax administrations in the world. Katharina Gangl’s empirical research has a strong theoretical foundation and follows a multi-method approach including neuro-, field-, laboratory, and online experiments as well as survey studies, qualitative interview studies and association techniques. In these 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. She publishes most of her widely acknowledged and well-cited research (H index = 12) in peer-review journals such as in the Journal of Political Psychology. In spring 2019, her book “A research agenda for economic psychology” was published which she co-edited with Prof. Erich Kirchler. She was assigned reviewer positions in dozens of journals and national and international funding agency such as in the horizon 2020 program.


    Katharina Gangl gained her Diploma (2009) and PhD degree (2013) at the University of Vienna. After that, she held research positions at the Queensland University of Technology, Australia (2013) and the Zeppelin University, Germany (2015-2016). She was an assistant professor at the University of Göttingen, Germany (2017-2019) before she joined the IHS and Insight Austria.

    Researchgate profile

    Google scholar profile

     

     

  • Gangl, K., & Torgler, B. (in press). Tax compliance by the wealthy: A review of the literature and agenda for research. Social Issues and Policy Review

    Gangl, K., & Kirchler, E. (2019). A research agenda for economic psychology. Edward Elgar, Cheltenham, UK. 

    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

    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

    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.

    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.

     

     

    All publications:

    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.

     

     
     
     

    Invited Presentations

    1.     Gangl, K. (2019). Tax compliance of the wealthy in developing countries. Invited panel discussant to the OECD conference on Tax Morale in Paris (January 25, 2019), France.

    2.     Gangl, K. (2018). Empirical research methods in tax psychology. Invited lecture to the Summer School on Economic Psychology and Experimental Economics, in Saratov (July 4-10, 2018), The Russian Federation.

    3.     Gangl, K. (2018). Tax psychology: Status quo and future research possibilities. Invited lecture to the Summer School on Economic Psychology and Experimental Economics, in Saratov (July 4-10, 2018), The Russian Federation.

    4.     Gangl, K. (2018). Die Psychologie der Steuerehrlichkeit [The Psychology of tax honesty]. Invited key note at the conference „Warum befolgen wir Recht? Rechtsverbindlichkeit und Rechtsbefolgung in interdisziplinärer Perspektive [Why do we follow the law? Law acceptance and law compliance from an interdisciplinary perspective]. University of Heidelberg (March 26-27, 2018), Germany.

    5.     Gangl, K., & Torgler, B. (2017). Fostering tax morale in the digital age: The evidenced-based tax administration. Invited key note for the SmartEST Taxation conference organized by the Estonian Tax and Customs Board during the Estonian Presidency of the Council of the European Union (October 4-5, 2017), Tallinn, Estonia (video of the talk:https://youtu.be/yiAP2Tgg9W4)

    6.     Gangl, K. (2016). State authorities’ interaction with citizens: A conception of compliance in social dilemmas by power and trust. Invited Guest Lecture at the University of Turin (February 25, 2016), Italy.

    7.     Gangl, K. (2015). Stick or carrot on the firm level: When can a cooperative approach improve tax compliance? Paper presented at the European Commission Workshop on “How to increase tax compliance – new tools and insights from behavioral economics” (April 23-24, 2015). Kiew, Ukraine.

    8.     Gangl, K., Muehlbacher, S., de Groot, M., Goslinga, S., Hofmann, E., Kogler, C., Kirchler, E., & Antonides, G. (2012, July). „How can I help you?“ Perceived service orientation of tax authorities and tax compliance. Paper presented at the The Netherlands Tax and Customs Administration, Utrecht, Netherlands.

     

    ETV 05.10.2017 Fostering tax morale in the digital age: The evidence-based tax administration. (Livestream of the talk on the national Estonian TV station’s website). video

    Frankfurter Rundschau 26.05.2017 Zwang oder Verantwortung: Warum wir Steuern zahlen

    Die Presse 19.05.2017 Steuern zahlen: Zwang verkürzt das Überlegen

    Göttinger Tageblatt 21.05.2017 Warum wir Steuern zahlen

    Der Standard 20.05.2017 Zwang und Freiwilligkeit führen zu ähnlich hoher Steuerehrlichkeit

    Die Presse 10.05.2016 Warum wir Steuern zahlen

    Austrian Press Agency 04.02.2016 Steuern werden lieber an harte, aber gerechte Behörde bezahlt ORF online 03.02.2016 Gerechte Strafen stärken Vertrauen

    Kleine Zeitung 03.02.2016 Steuern werden lieber an harte, gerechte Behörde bezahlt

    Salzburger Nachrichten 03.02.2016 steuern werden lieber an harte, gerechte Behörde bezahlt

    Der Standard 03.02.2016 An harte, aber gerechte Behörde zahlt man „gerne“ Steuern

    Der Standard 07.06.2015 Aber wir zahlen doch gerne Steuern

    Der Standard 02.10.2013 Steuerbetrug: „Blöd wär‘ ich, würd‘ ich das nicht tun“

    Die Presse 29.12.2012 Steuerbehörden: Macht und Vertrauen