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Dr. phil. Katharina Gangl

Akademische Laufbahn

seit 2017:

akademische Rätin auf Zeit, Universität Göttingen

2015 - 2016

wissenschaftliche Mitarbeiterin, Zeppelin Universität

2013 - 2015

wissenschaftliche Mitarbeiterin, Universität Wien

2013            

Promotion summa cum laude (Schwerpunkt: Wirtschaftspsychologie,

Thema: Der Einfluss von Macht und Vertrauen auf das Steuerverhalten), Universität Wien

2013     

Visiting scholar, Queensland University of Technology

2011 - 2013

Universitätsassistentin, Universität Wien

2009 - 2010

Wissenschaftliche Mitarbeiterin, Wirtschaftsuniversität Wien

2008

Magister in Psychologie, Universität Wien

2006

Erasmus, Instituto Superior de Cencias do Trabalho e da Empresa, Lissabon

Bücher

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

Zeitschriftenartikel mit peer-review

  • 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 pdf
  • 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. pdf
  • 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. pdf
  • 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. pdf
  • 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. pdf
  • 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. pdf
  • 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. pdf
  • 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. pdf
  • 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. pdf
  • 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. pdf

Buchkapitel und weitere Publikationen

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

Eingeladene Vorträge

  • 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.

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