Dr. phil. Katharina Gangl

Research areas

The aim of my research is to understand how state or organizational authorities can increase the cooperation among individuals. What is the impact of coercive power, expertise, support, fairness, trust or social identity on cooperative behaviour and which psychological processes explain this impact? For instance, what are the possibilities of tax authorities to increase honest tax payments? What can organisations do to increase ethical conduct of employees?

You can find my ResearchGate profile here.

CV

Academic CV

assistant professor (non-tenured), University of Goettingen, Germany

postdoctoral researcher, Zeppelin University, Germany

postdoctoral researcher, University of Vienna, Austria

PhD summa cum laude (specialization: economic psychology, title: the impact of power and trust on tax behavior), University of Vienna, Austria

Visiting scholar, Queensland University of Technology, Australia

research associate, University of Vienna, Austria

research associate, Vienna University of Business Administration and Economics, Austria

Magister in Psychology, University of Vienna, Austria

Erasmus, Instituto Superior de Cencias do Trabalho e da Empresa, Lisabon, Portugal

Books

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

Peer-reviewed journal articles

• Gangl, K., Hartl, B., Hofmann, E., Kirchler, E. (in press). The relationship between Austrian tax auditors and self-employed taxpayers: Evidence from a qualitative study. Frontiers in Psychology
• 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
• 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, 1-10. doi: 10.1093/scan/nsx029 pdf
• 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. doi: 10.3389/fpsyg.2017.00005
• 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., 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.
• 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.
• 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.
• 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.
• 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.
• 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.
• 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.
• 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.

Book chapters

• Gangl, K. (in press). Status quo and future research avenues of tax psychology. In Gangl, K., & Kirchler, E. (eds.). A research agenda for economic psychology. Edward Elgar, Cheltenham, UK.
• Gangl, K. (in press). Die Psychologie der Steuerehrlichkeit. [The psychology of tax honesty]. In J. Rauber & P. Hillbert (in press). Warum befolgen wir Recht. [Why do we comply with the law.]. Mohr Siebeck Verlag, Heidelberg, Germany.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
• Kirchler, E., Hartl, B., & Gangl, K. (2017). Income tax compliance. In M. Altman (Ed.), Handbook of Behavioural Economics and Smart Decision-Making. Elgar; Cheltenham
• 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.
• 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), Birmingham UK.
• Kirchler, E., Hartl, B., & Gangl, K. (in press). Income tax compliance. In M. Altman (Ed.).
• 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.
• 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
• Kirchler, E., & Gangl, K. (2014). Finanzpsychologie. [Financial psychology.] In M. A. Wirtz, Dorsch Psychologisches Wörterbuch. (S. 582). 17. Auflage. Bern: Hans Huber Verlag.
• Kirchler, E., & Gangl, K. (2013). Finanzpsychologie. [Financial psychology.] In M. A. Wirtz, Dorsch Psychologisches Wörterbuch. (S. 553). 16. Auflage. Bern: Hans Huber Verlag.
• 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.
• 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.
• 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.
• Kirchler, E. & Gangl, K. (2012). Glück. [Happiness.] In R. Zihlmann, D. Jungo, & C. Steinebach (Eds.), Positive Psychologie.(pp 44-51). Berlin: Beltz.

Invited Presentations

• 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.
• 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.
• Gangl K., & Torgler, B. (2017). Fostering tax morale in the digital age: The evidenced-based tax administration. Invited key note for the SmartEST Taxation conferences 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 presentation
• 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 (25 February, 2016), Italy.
• 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” (23-14 April, 2015). Kiew, Ukraine.
• 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.

Research Grants and Awards