Skip to main content

Steuern: Widerstand und Kooperation

  • Chapter
Erbschaftssteuer im Kontext

Zusammenfassung

Nach dem Fall von Lehman Brothers in den USA, der weltweit diskutierten Finanz- und nachfolgenden Wirtschaftskrise, ist die Staatsverschuldung zum medialen Dauerbrenner geworden. Um die Verschuldung und Überschuldung europäischer Staaten zu entschärfen, werden Maßnahmen diskutiert, die von ausgabenseitigen Einsparungen bis zur Erhöhung bestehender und Einführung neuer Steuerarten reichen (Schlager 2011).

This is a preview of subscription content, log in via an institution to check access.

Access this chapter

Chapter
USD 29.95
Price excludes VAT (USA)
  • Available as PDF
  • Read on any device
  • Instant download
  • Own it forever
eBook
USD 39.99
Price excludes VAT (USA)
  • Available as EPUB and PDF
  • Read on any device
  • Instant download
  • Own it forever
Softcover Book
USD 59.99
Price excludes VAT (USA)
  • Compact, lightweight edition
  • Dispatched in 3 to 5 business days
  • Free shipping worldwide - see info

Tax calculation will be finalised at checkout

Purchases are for personal use only

Institutional subscriptions

Literatur

  • Allingham, Michael G./Sandmo (1972). Income tax evasion: A theoretical analysis. In: Journal of Public Economics 1, 323–338.

    Article  Google Scholar 

  • Alm, James/Cherry, Todd/Jones, Michael/McKee, Michael (2010). Taxpayer information assistance services and tax compliance behavior. In: Journal of Economic Psychology 31, 577–586.

    Article  Google Scholar 

  • Alm, James/McKee, Michael/Beck, William (1990). Amazing grace – tax amnesties and compliance. In: National Tax Journal 43 (1), 23–37.

    Google Scholar 

  • Alm, James/Sanchez, Isabel/de Juan, Ana (1995). Economic and noneconomic factors in tax compliance. In: Kyklos 48, 3–18.

    Google Scholar 

  • Alm, James/Torgler, Benno (2006). Culture differences and tax morale in the United States and in Europe. In: Journal of Economic Psychology 27, 224–246.

    Article  Google Scholar 

  • Alm, James/Torgler, Benno (2011). Do ethics matter? Tax compliance and morality. In: Journal of Business Ethics 101, 635–651.

    Article  Google Scholar 

  • Andreoni, James (1991). The desirability of permanent tax amnesty. In: Journal of Public Economics 45 (2), 818–860.

    Article  Google Scholar 

  • Andreoni, James/Erard, Brian/Feinstein, Jonathan (1998). Tax compliance. In: Journal of Economic Literature 36, 818–860.

    Google Scholar 

  • Antonides, Gerrit/Robben, Henry (1995). True positives and false alarms in the detection of tax evasion. In: Journal of Economic Psychology 16 (4), 617–640.

    Article  Google Scholar 

  • Becker, Garry S. (1968). Crime and punishment: An economic approach. In: Journal of Political Economy 76, 169–217.

    Article  Google Scholar 

  • Berka, Christopher/Thoman, Josef (2011). Warum eine Vermögenssteuer in Österreich gerecht, notwendig und umsetzbar ist. In: Kurswechsel 4/2011, 104–110.

    Google Scholar 

  • Braithwaite, Valerie (2003a). Dancing with tax authorities: Motivational postures and non-compliance actors. In: Valerie Braithwaite (ed.). Taxing Democracy. Understanding tax avoidance and tax evasion. Aldershot: Ashgate, 15–39.

    Google Scholar 

  • Braithwaite, Valerie (2003b). A new approach to tax compliance. In: Valerie Braithwaite (ed.). Taxing democracy. Understanding tax avoidance and tax evasion. Aldershot: Ashgate, 1–11.

    Google Scholar 

  • Braithwaite, Valerie (2003c). Perceptions of who’s not paying their fair share. In: Australian Journal of Social Issues 38 (3), 335–362.

    Google Scholar 

  • Braithwaite, Valerie/Braithwaite, John (2001). An evolving compliance model for tax enforcement. In: Shover, Neal/Wright, John Paul (eds.). Crimes of privilege: Readings in white collar crime. New York: Oxford University Press, 405–419.

    Google Scholar 

  • Castelfranchi, Cristiano/Falcone, Rino (2010). Trust theory: A socio-cognitive and computional model. West Sussex: Wiley.

    Book  Google Scholar 

  • Cloterfelter, Charles T. (1983). Tax evasion and tax rates: An analysis of individual returns. In: The Review of Economics and Statistics 65, 363–373.

    Article  Google Scholar 

  • Dean, P./Keenan, T./Kenny, F. (1980). Taxpayers’ attitudes to income tax evasion: An empirical study. In: British Tax Review 25 (1), 28–44.

    Google Scholar 

  • Engström, Per/Holmlund, Bertil (2009). Tax evasion and self-employment in a high-tax country: Evidence from Sweden. In: Applied Economics 41, 2419–2430.

    Article  Google Scholar 

  • Fallan, Lars (1999). Gender, exposure to tax knowledge, and attitudes towards taxation: An experimental approach. In: Journal of Business Ethics 18, 173–184.

    Article  Google Scholar 

  • Feld, Lars P./Frey (2002). Trust breeds trust: How taxpayers are treated. In: Economics of Governance 3 (2), 87–99.

    Article  Google Scholar 

  • Feld, Lars P./Frey (2007). Tax compliance as the result of a psychological tax contract: The role of incentives and responsive regulation. In: Law & Policy 29 (1), 102–120.

    Article  Google Scholar 

  • Feld, Lars P./Tyran (2002). Tax evasion and voting: An experimental analysis. In: Kyklos 55 (2), 197–221.

    Article  Google Scholar 

  • Fischer, Carol M./Wartick, Martha/Mark, Melvin M. (1992). Detection probability and taxpayer compliance: A review of the literature. In: Journal of Accounting Literature 11, 1–46.

    Google Scholar 

  • Fishbein, Martin/Ajzen, Icek (1975). Belief, attitude, intention and behavior. An introduction to theory and research. Reading, MA: Addison-Wesley.

    Google Scholar 

  • Freiberg, Arie (2010). The tools of regulation. Sydney, Australia: The Federation Press.

    Google Scholar 

  • Frey, Bruno/Torgler, Benno (2007). Tax moral and conditional cooperation. In: Journal of Comparative Economics 35, 136–159.

    Article  Google Scholar 

  • Gangl, Katharina/Hofmann, Eva/de Groot, , Manon/Antonides, Gerrit/Goslinga, Sjoerd/Kirchler, Erich/Kogler, Christoph/Muehlbacher, Stephan (in Druck). Perceived tax authorities’ service orientation and tax compliance.

    Google Scholar 

  • Gangl, Katharina/Hofmann, Eva/Pollai, Maria/Kirchler, Erich (in Arbeit). The dynamics of power and trust in the „Slippery Slope Framework“ and its impact on the tax climate.

    Google Scholar 

  • Guala, Francesco/Mittone, Luigi (2002). Experiments in economics: External validity and robustness of phenomena. In: Journal of Economic Methodology, 12 (4) 495–515.

    Article  Google Scholar 

  • Kahneman, Daniel/Tversky, Amos (1979). Prospect theory: An analysis of decision under risk. In: Econometrica 47 (2), 263–291.

    Article  Google Scholar 

  • Kastlunger, Barbara/Dressler, Stefan G./Kirchler, Erich/Mittone, Luigi/Voracek, Martin (2010). Sex differences in tax compliance: Differentiating between demographic sex, gender-role orientation, and prenatal masculinization (2D:4D). In: Journal of Economic Psychology 31, 542–552.

    Article  Google Scholar 

  • Kastlunger, Barbara/Kirchler, Erich/Mittone, Luigi/Pitters, Julia (2009). Sequences of audits, tax compliance, and taxpaying strategies. In: Journal of Economic Psychology 30 (3), 405–418.

    Article  Google Scholar 

  • Kirchler, Erich (1997). The burden of new taxes: Acceptance of taxes as a function of affectedness and egoistic versus altruistic orientation. In: Journal of Socio Economics 26, 421–437.

    Article  Google Scholar 

  • Kirchler, Erich (1998). Differential representations of taxes: Analysis of free associations and judgments of five employment groups. In: Journal of Socio-Economics 27(1), 117–131.

    Article  Google Scholar 

  • Kirchler, Erich (1999). Reactance to taxation: Employers’ attitudes towards taxes. In: Journal of Socio- Economics 28 (2), 131–138.

    Article  Google Scholar 

  • Kirchler, Erich (2007). The economic psychology of tax behaviour. Cambridge: Cambridge University Press.

    Book  Google Scholar 

  • Kirchler, Erich (2011). Wirtschaftspsychologie. Individuen, Gruppen, Märkte, Staat (Vol. 4., vollständig überarbeitete und erweiterte Auflage). Göttingen: Hogrefe.

    Google Scholar 

  • Kirchler, Erich/Hoelzl, Erik/Wahl, Ingrid (2008). Enforced versus voluntary tax compliance: The „slippery slope“ framework. In: Journal of Economic Psychology 29, 210–225.

    Article  Google Scholar 

  • Lewis, Alan (1978). Perception of tax rates. British Tax Review 6, 358–366.

    Google Scholar 

  • Lewis, Alan (1982). The psychology of taxation. Oxford: Martin Robertson.

    Google Scholar 

  • Maciejovsky, Boris/Kirchler, Erich/Schwarzenberger, Herbert (2007). Misperception of chance and loss repair: On the dynamics of tax compliance. In: Journal of Economic Psychology 28 (6), 678–691.

    Article  Google Scholar 

  • Mittone, Luigi (2006). Dynamic behaviour in tax evasion: An experimental approach. In: Journal of Socio-Economics 35 (5), 813–835.

    Article  Google Scholar 

  • Muehlbacher, Stephan/Kirchler, Erich (2010). Mental accounting of self-employed taxpayers. Paper presented at the IAREP/SABE/ICABEEP 2010 Conference, Köln, Germany, 5.–8. September, 2010.

    Google Scholar 

  • Niemirowski, Pauline/Wearing, Alexander J./Baldwin, Steve/Leonard, Brian/Mobbs, Chris (2002). The influence of tax related behaviours, beliefs, attitudes and values on Australian taxpayer compliance. Is tax avoidance intentional and how serious an offence is it? Sydney: University of New South Wales.

    Google Scholar 

  • Nooteboom, Bart (2002). Trust: Forms, foundations, functions, failures and figures. Cheltenham: Edward Elgar.

    Book  Google Scholar 

  • Ouchi, William G. (1979). A conceptual framework for the design of organizational control mechanisms. In: Management Science 25 (9), 833–848.

    Article  Google Scholar 

  • Owens, Jeffrey/Hamilton, Stuart (2004). Experience and innovations in other countries. In: Aaron, Henry J./Selmrod (eds.). The crisis in tax administration. Washington, DC: Brookings Institution Press, 347–389.

    Google Scholar 

  • Park, Chang-Gyun/Hyun, Jin Kwon (2003). Examining the determinants of tax compliance by experimental data: A case of Korea. In: Journal of Policy Modeling 25, 673–684.

    Article  Google Scholar 

  • Pommerehne, Werner W./Weck-Hannemann (1996). Tax rates, tax administration and income tax evasion in Switzerland. In: Public Choice 88, 161–170.

    Article  Google Scholar 

  • Rainey, Hal G./Thompson (2006). Leadership and the transformation of a major institution: Charles Rossotti and the Internal Revenue Service. In: Public Admimistration Review 66, 596–604.

    Article  Google Scholar 

  • Ripperger, Tanja (2007). Von der Vorteilhaftigkeit einer Vertrauenskultur. In: Gerhard Schwarz (Hg.). Vertrauen – Anker einer freiheitlichen Ordnung. Zürich: Neue Züricher Zeitung.

    Google Scholar 

  • Sakurai, Yuka/Braithwaite, Valerie (2003). Taxpayers’ perceptions of practitioners: Finding one who is effective and does the right thing? In: Journal of Business Ethics 46 (4), 375–387.

    Article  Google Scholar 

  • Schepanski, Albert/Kelsey, David (1990). Testing for framing effects in taxpayer compliance decisions. In: Journal of the American Taxation Association 12 (2), 60–77.

    Google Scholar 

  • Schlager, Christa (2011). Aktuelle Debatte: Vermögenssteuer: Ja! Aber wieviel und welche? In: Kurswechsel 4/2011, 95–110.

    Google Scholar 

  • Schmölders, Günter (1960). Das Irrationale in der öffentlichen Finanzwirtschaft. Frankfurt am Main: Suhrkamp.

    Google Scholar 

  • Schmölders, Günter (1966). Psychologie des Geldes. Reinbek bei Hamburg: Rowohlt.

    Google Scholar 

  • Schratzenstaller-Altzinger, Margit (2011). Besteuerung von Vermögen in Österreich. Status Quo und Perspektiven. In: Kurswechsel 4/2011, 97–103.

    Google Scholar 

  • Sloterdijk, Peter (2010). Die nehmende Hand und die gebende Seite. Berlin: Suhrkamp.

    Google Scholar 

  • Spicer, Michael W./Becker (1980). Fiscal inequity and tax evasion: An experimental approach. In: National Tax Journal 33 (2), 947–958.

    Google Scholar 

  • Srinivasan, T. N. (1973). Tax evasion: A model. In: Journal of Public Economics 2(4), 339–346.

    Article  Google Scholar 

  • Taylor, Natalie (2003). Understanding taxpayer attitudes through understanding taxpayer identities. In: Braithwaite, Valerie (ed.). Taxing democracy. Understanding tax avoidance and evasion. Aldershot: Ashgate, 71–92

    Google Scholar 

  • Torgler, Benno (2006). The importance of faith: Tax morale and religiosity. In: Journal of Economic Behavior & Organization 61, 81–109.

    Article  Google Scholar 

  • Tyler, Tom R. (2001). Public trust and confidence in legal authoirities: What do majority and minority group members want from the law and legal institutions? In: Behavioral Sciences and the Law 19 (2), 215–235.

    Article  Google Scholar 

  • Wahl, Ingrid/Muehlbacher, Stephan/Kirchler, Erich (2010). The impact of voting on tax payments. In: Kyklos 63 (1), 144–158.

    Article  Google Scholar 

  • Webley, Paul/Robben, Henry/Elffers, Henk/Hessing, Dick J. (1991). Tax evasion: An experimental approach. Cambridge: Cambridge University Press.

    Google Scholar 

  • Wenzel, Michael (2002). The impact of outcome orientation and justice concerns on tax compliance: The role of taxpayers’ identity. In: Journal of Applied Psychology 87, 629–645.

    Article  Google Scholar 

  • Wenzel, Michael (2003). Tax compliance and the psychology of justice: Mapping the field. In: Braithwaite, Valerie (ed.). Taxing democracy: Understanding tax avoidance and tax evasion. Aldershot: Ashgate, 41–69

    Google Scholar 

  • Wenzel, Michael (2004). An analysis of norm processes in tax compliance. In: Journal of Economic Psychology 25, 213–228.

    Article  Google Scholar 

Download references

Author information

Authors and Affiliations

Authors

Editor information

Editors and Affiliations

Rights and permissions

Reprints and permissions

Copyright information

© 2013 Springer Fachmedien Wiesbaden

About this chapter

Cite this chapter

Kirchler, E., Gangl, K. (2013). Steuern: Widerstand und Kooperation. In: Gaisbauer, H., Neumaier, O., Schweiger, G., Sedmak, C. (eds) Erbschaftssteuer im Kontext. Springer VS, Wiesbaden. https://doi.org/10.1007/978-3-658-01636-4_12

Download citation

Publish with us

Policies and ethics