Christoph Kogler
Biographic Data
| ID | 4413538 |
|---|---|
| NAME | Christoph Kogler |
| GIVEN NAMES | Christoph |
| FAMILY NAME | Kogler |
| SIGNATURE | KOGLER C |
| AFFILIATIONS | Tilburg University |
| ORCID | 0000-0002-8443-6009 |
| VERIFIED | Yes |
| TOTAL WORKS | 22 |
| TOTAL CITATIONS | 70 |
| WORKS AS AUTHOR | 22 |
| WORKS AS EDITOR | 0 |
| FIRST PUBLICATION YEAR | 2013 |
| LATEST PUBLICATION YEAR | 2026 |
| H-INDEX | 3 |
Factors associated with the perception of greed
Unobscuring the Concept of Tax Morale
Enhancing tax morale is considered crucial for increasing tax compliance, reducing tax evasion, and decreasing the shadow economy. Despite its clear importance within tax research and policy development, there is surprisingly little consensus about what tax morale is. To address this problem, a systematic literature review of 323 articles was conducted. The review summarizes the many different definitions and operationalizations of tax morale, re…
Determinants of Rule‐Breaking in Adolescence
INTRODUCTION: Learning to navigate the many rules that regulate behavior in the adult world is a key developmental goal in adolescence. Yet, adolescents are notorious rule-breakers. In this paper, we use behavioral experiments to examine how adolescent rule-breaking is impacted by situational ambiguity and social influence. METHODS: Younger (11-15 year-olds, N = 296) and older adolescents (16-19 year-olds, N = 333) recruited from high schools in …
A note on psychological harm as a policy instrument
Psychological harm is real, can be severe, and may be caused by many factors, including products with internet connectivity. The question as to whether preventing psychological harm should be used as a policy imperative is, however, a difficult one. We discuss two problematic issues related to that question. The first is the difficulty of objectively assessing psychological harm, and the associated possibility of fraud. The second is the unpredic…
Exploring the Morality of Tax Morale
Tax morale, commonly measured as a moral evaluation of cheating on taxes, is important for shaping policy to increase voluntary compliance. Although tax morale is commonly understood as citizens' moral responsibility to pay taxes, there is a dearth of empirical research on whether and how differences in basic morality shape tax morale. Three studies investigated associations between moral ideals, as defined by Moral Foundations Theory, and tax mo…
Differences in information acquisition and justice sensitivity predict adoption of apps affecting own and others' privacy
Many apps (e.g., social media, online streaming) include a social component where individual privacy decisions go beyond individual contexts and affect other people. We investigated people's willingness to adopt four apps and assessed the attentional processes underlying how people make tradeoffs when their own privacy and/or others' privacy is violated in a within-subjects design ( N Study1 = 304; N Study2 = 355). We also assessed individual dif…
Agentic collective narcissism and communal collective narcissism
The effect of transparent unequal penalty rates on safety compliance for different-sized businesses
The present study investigates the relation of procedural transparency and compliance with authorities’ regulations. The underlying assumption is that procedural transparency encourages compliance with regulations. In an incentivized experiment, 666 participants took on the role of a business owner and had to fill in a form and spend a certain amount of their income as compliance costs to adhere to safety rules. In a 2 (Business Size: small vs bi…
How explicit expected value information affects tax compliance decisions and information acquisition
In a MouselabWEB experiment with 345 participants, we investigated whether different presentations of expected value information in tax compliance decisions increase conformity with classical deterrence models’ assumptions. Recording both choice and process data, we compare conditions of verbal explanation only, verbal explanation plus numerical cue, verbal explanation plus visual cue, and a control condition without expected value information. O…
Perceptions of trust and power are associated with tax compliance
The slippery slope framework (SSF) of tax compliance postulates that taxpayers’ compliance behaviour depends on the two dimensions: trust in authorities and power of authorities. In an attempt to overcome common-method biases, the present study tests the main assumptions of the SSF with a sample of 44 countries/regions. Country/region-level trust and power indices are calculated based on experimental data involving 14,509 participants and related…
Information processing in tax decisions
The highly influential Allingham and Sandmo model of income tax evasion assumes that taxpayers are driven by utility maximization, choosing evasion over compliance if it yields a higher expected profit. We test the main assumptions of this so‐called deterrence approach considering both compliance decisions and the process of information acquisition using MouselabWEB. In an incentivized experiment, 109 participants made 24 compliance decisions wit…
Moral relevance varies due to inter‐individual and intra‐individual differences across big data technology domains
Theories of moralization argue that moral relevance varies due to inter‐individual differences, domain differences, or a mix of both. Predictors associated with these sources of variation have been studied in isolation to assess their unique contribution to moralization. Across three studies ( N Study1 = 376; N Study2a = 621; N Study2b = 589), assessing attitudes towards new big data technologies, we found that moralization is best explained by t…
Self-interest and data protection drive the adoption and moral acceptability of big data technologies
Big data technologies have both benefits and costs which can influence their adoption and moral acceptability. Prior studies look at people's evaluations in isolation without pitting costs and benefits against each other. We address this limitation with a conjoint experiment (N = 979), using six domains (criminal investigations, crime prevention, citizen scores, healthcare, banking, and employment), where we simultaneously test the relative influ…
Trust and power as determinants of tax compliance across 44 nations
Are consumption taxes really disliked more than equivalent costs? Inconclusive results in the USA and no effect in the UK
Mental accounting of income tax and value added tax among self-employed business owners
The role of emotions in tax compliance behavior
Tax compliance depends on voice of taxpayers
Work performance and tax compliance in flat and progressive tax systems
How can I help you?« Perceived Service Orientation of Tax Authorities and Tax Compliance
Research on tax behavior has recognized the necessity of changing tax authorities' approach from an enforcement to a service orientation. However, empirical investigations of the effect of perceived service orientation on tax compliance are scarce. The present study draws conclusions from survey data of representative samples of 807 Dutch private taxpayers and 1377 entrepreneurs. Perceived service orientation was found significantly related to ta…
Real and hypothetical endowment effects when exchanging lottery tickets
The endowment effect is the finding that possession of an item adds to its value. We introduce a new procedure for testing this effect: participants are divided into two groups. Possession group participants inspect a numbered lottery ticket and know it is theirs, while inspection group participants only inspect a lottery ticket without being endowed with it. Subsequently participants choose between playing the lottery with this (possessed or ins…
Trust and power as determinants of tax compliance
Trust and power as determinants of tax compliance
Trust and power as determinants of tax compliance across 44 nations
The role of emotions in tax compliance behavior
Perceptions of trust and power are associated with tax compliance
The slippery slope framework (SSF) of tax compliance postulates that taxpayers’ compliance behaviour depends on the two dimensions: trust in authorities and power of authorities. In an attempt to overcome common-method biases, the present study tests the main assumptions of the SSF with a sample of 44 countries/regions. Country/region-level trust and power indices are calculated based on experimental data involving 14,509 participants and related…
Tax compliance depends on voice of taxpayers
Mental accounting of income tax and value added tax among self-employed business owners
Real and hypothetical endowment effects when exchanging lottery tickets
The endowment effect is the finding that possession of an item adds to its value. We introduce a new procedure for testing this effect: participants are divided into two groups. Possession group participants inspect a numbered lottery ticket and know it is theirs, while inspection group participants only inspect a lottery ticket without being endowed with it. Subsequently participants choose between playing the lottery with this (possessed or ins…
Exploring the Morality of Tax Morale
Tax morale, commonly measured as a moral evaluation of cheating on taxes, is important for shaping policy to increase voluntary compliance. Although tax morale is commonly understood as citizens' moral responsibility to pay taxes, there is a dearth of empirical research on whether and how differences in basic morality shape tax morale. Three studies investigated associations between moral ideals, as defined by Moral Foundations Theory, and tax mo…
How explicit expected value information affects tax compliance decisions and information acquisition
In a MouselabWEB experiment with 345 participants, we investigated whether different presentations of expected value information in tax compliance decisions increase conformity with classical deterrence models’ assumptions. Recording both choice and process data, we compare conditions of verbal explanation only, verbal explanation plus numerical cue, verbal explanation plus visual cue, and a control condition without expected value information. O…
Information processing in tax decisions
The highly influential Allingham and Sandmo model of income tax evasion assumes that taxpayers are driven by utility maximization, choosing evasion over compliance if it yields a higher expected profit. We test the main assumptions of this so‐called deterrence approach considering both compliance decisions and the process of information acquisition using MouselabWEB. In an incentivized experiment, 109 participants made 24 compliance decisions wit…
Moral relevance varies due to inter‐individual and intra‐individual differences across big data technology domains
Theories of moralization argue that moral relevance varies due to inter‐individual differences, domain differences, or a mix of both. Predictors associated with these sources of variation have been studied in isolation to assess their unique contribution to moralization. Across three studies ( N Study1 = 376; N Study2a = 621; N Study2b = 589), assessing attitudes towards new big data technologies, we found that moralization is best explained by t…
Work performance and tax compliance in flat and progressive tax systems
How can I help you?« Perceived Service Orientation of Tax Authorities and Tax Compliance
Research on tax behavior has recognized the necessity of changing tax authorities' approach from an enforcement to a service orientation. However, empirical investigations of the effect of perceived service orientation on tax compliance are scarce. The present study draws conclusions from survey data of representative samples of 807 Dutch private taxpayers and 1377 entrepreneurs. Perceived service orientation was found significantly related to ta…
Real and hypothetical endowment effects when exchanging lottery tickets
The endowment effect is the finding that possession of an item adds to its value. We introduce a new procedure for testing this effect: participants are divided into two groups. Possession group participants inspect a numbered lottery ticket and know it is theirs, while inspection group participants only inspect a lottery ticket without being endowed with it. Subsequently participants choose between playing the lottery with this (possessed or ins…
Trust and power as determinants of tax compliance
Tax compliance depends on voice of taxpayers
Work performance and tax compliance in flat and progressive tax systems
Trust and power as determinants of tax compliance across 44 nations
Are consumption taxes really disliked more than equivalent costs? Inconclusive results in the USA and no effect in the UK
Mental accounting of income tax and value added tax among self-employed business owners
The role of emotions in tax compliance behavior
Self-interest and data protection drive the adoption and moral acceptability of big data technologies
Big data technologies have both benefits and costs which can influence their adoption and moral acceptability. Prior studies look at people's evaluations in isolation without pitting costs and benefits against each other. We address this limitation with a conjoint experiment (N = 979), using six domains (criminal investigations, crime prevention, citizen scores, healthcare, banking, and employment), where we simultaneously test the relative influ…
Perceptions of trust and power are associated with tax compliance
The slippery slope framework (SSF) of tax compliance postulates that taxpayers’ compliance behaviour depends on the two dimensions: trust in authorities and power of authorities. In an attempt to overcome common-method biases, the present study tests the main assumptions of the SSF with a sample of 44 countries/regions. Country/region-level trust and power indices are calculated based on experimental data involving 14,509 participants and related…
Information processing in tax decisions
The highly influential Allingham and Sandmo model of income tax evasion assumes that taxpayers are driven by utility maximization, choosing evasion over compliance if it yields a higher expected profit. We test the main assumptions of this so‐called deterrence approach considering both compliance decisions and the process of information acquisition using MouselabWEB. In an incentivized experiment, 109 participants made 24 compliance decisions wit…
Moral relevance varies due to inter‐individual and intra‐individual differences across big data technology domains
Theories of moralization argue that moral relevance varies due to inter‐individual differences, domain differences, or a mix of both. Predictors associated with these sources of variation have been studied in isolation to assess their unique contribution to moralization. Across three studies ( N Study1 = 376; N Study2a = 621; N Study2b = 589), assessing attitudes towards new big data technologies, we found that moralization is best explained by t…
The effect of transparent unequal penalty rates on safety compliance for different-sized businesses
The present study investigates the relation of procedural transparency and compliance with authorities’ regulations. The underlying assumption is that procedural transparency encourages compliance with regulations. In an incentivized experiment, 666 participants took on the role of a business owner and had to fill in a form and spend a certain amount of their income as compliance costs to adhere to safety rules. In a 2 (Business Size: small vs bi…
How explicit expected value information affects tax compliance decisions and information acquisition
In a MouselabWEB experiment with 345 participants, we investigated whether different presentations of expected value information in tax compliance decisions increase conformity with classical deterrence models’ assumptions. Recording both choice and process data, we compare conditions of verbal explanation only, verbal explanation plus numerical cue, verbal explanation plus visual cue, and a control condition without expected value information. O…
Differences in information acquisition and justice sensitivity predict adoption of apps affecting own and others' privacy
Many apps (e.g., social media, online streaming) include a social component where individual privacy decisions go beyond individual contexts and affect other people. We investigated people's willingness to adopt four apps and assessed the attentional processes underlying how people make tradeoffs when their own privacy and/or others' privacy is violated in a within-subjects design ( N Study1 = 304; N Study2 = 355). We also assessed individual dif…
Agentic collective narcissism and communal collective narcissism
Unobscuring the Concept of Tax Morale
Enhancing tax morale is considered crucial for increasing tax compliance, reducing tax evasion, and decreasing the shadow economy. Despite its clear importance within tax research and policy development, there is surprisingly little consensus about what tax morale is. To address this problem, a systematic literature review of 323 articles was conducted. The review summarizes the many different definitions and operationalizations of tax morale, re…
Determinants of Rule‐Breaking in Adolescence
INTRODUCTION: Learning to navigate the many rules that regulate behavior in the adult world is a key developmental goal in adolescence. Yet, adolescents are notorious rule-breakers. In this paper, we use behavioral experiments to examine how adolescent rule-breaking is impacted by situational ambiguity and social influence. METHODS: Younger (11-15 year-olds, N = 296) and older adolescents (16-19 year-olds, N = 333) recruited from high schools in …
A note on psychological harm as a policy instrument
Psychological harm is real, can be severe, and may be caused by many factors, including products with internet connectivity. The question as to whether preventing psychological harm should be used as a policy imperative is, however, a difficult one. We discuss two problematic issues related to that question. The first is the difficulty of objectively assessing psychological harm, and the associated possibility of fraud. The second is the unpredic…
Exploring the Morality of Tax Morale
Tax morale, commonly measured as a moral evaluation of cheating on taxes, is important for shaping policy to increase voluntary compliance. Although tax morale is commonly understood as citizens' moral responsibility to pay taxes, there is a dearth of empirical research on whether and how differences in basic morality shape tax morale. Three studies investigated associations between moral ideals, as defined by Moral Foundations Theory, and tax mo…
Factors associated with the perception of greed
Psychology (17 works) · Social Psychology (16 works) · Economics (14 works) · Taxation and Compliance Studies (13 works) · Social Psychology (11 works) · Public economics (9 works) · Experimental Behavioral Economics Studies (8 works) · Business (7 works) · Compliance (psychology (7 works) · Corporate Taxation and Avoidance (6 works)