Search Results - "Kögler, Christoph"

Moral Frames Are Persuasive and Moralize Attitudes; Nonmoral Frames Are Persuasive and De-Moralize Attitudes by Kodapanakkal, Rabia I., Brandt, Mark J., Kogler, Christoph, van Beest, Ilja

“…Moral framing and reframing strategies persuade people holding moralized attitudes (i.e., attitudes having a moral basis). However, these strategies may have…”
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Contingency Plans for the Wood Supply Chain Based on Bottleneck and Queuing Time Analyses of a Discrete Event Simulation by Christoph Kogler, Peter Rauch

“…Wood supply chain performance suffers from risks intensified by more frequent and extreme natural calamities such as windstorms, bark beetle infestations, and…”
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Trust and power as determinants of tax compliance: Testing the assumptions of the slippery slope framework in Austria, Hungary, Romania and Russia by Kogler, Christoph, Batrancea, Larissa, Nichita, Anca, Pantya, Jozsef, Belianin, Alexis, Kirchler, Erich

“…► Cross-cultural testing of the slippery slope framework. ► Confirmation of influence of trust and power on tax compliance. ► Dynamic effects of trust on power…”
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Benchmarking Procurement Cost Saving Strategies for Wood Supply Chains by Christoph Kogler, Sophie Schimpfhuber, Clemens Eichberger, Peter Rauch

“…Intense international competition pushes the actors of wood supply chains to implement efficient wood supply chain management incorporating coordinated…”
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Simulating Combined Self-Loading Truck and Semitrailer Truck Transport in the Wood Supply Chain by Christoph Kogler, Alexander Stenitzer, Peter Rauch

“…Forestry faces frequent and severe natural calamities causing high amounts of salvage wood. Especially under mountainous conditions, regional available…”
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No effects of synchronicity in online social dilemma experiments: A registered report by Evans, Anthony M, Kogler, Christoph, Sleegers, Willem W.A

“…Online experiments have become a valuable research tool for researchers interested in the processes underlying cooperation. Typically, online experiments are…”
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Differentiating self-projection from simulation during mentalizing: evidence from fMRI by Schurz, Matthias, Kogler, Christoph, Scherndl, Thomas, Kronbichler, Martin, Kühberger, Anton

“…We asked participants to predict which of two colors a similar other (student) and a dissimilar other (retiree) likes better. We manipulated if color-pairs…”
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Lead time and quality driven transport strategies for the wood supply chain by Kogler, Christoph, Rauch, Peter

“…Fresh roundwood loses quality during storage at roadside primarily through blue stain and insect infestation leading to wood value loss. The potential of…”
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Discrete event simulation of multimodal and unimodal transportation in the wood supply chain: a literature review by Kogler, Christoph, Rauch, Peter

“…This review systematically analyses and classifies research and review papers focusing on discrete event simulation applied to wood transport, and therefore…”
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An empirical study of the resilience in Austrian wood transport by Kogler, Christoph, Beiglböck, Alexander, Rauch, Peter

“…•Improve the resilience of the wood transport sector trough:•balancing the modal split by enhancing multi-echelon and multimodal transport modes,•better…”
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Cooperative Tax Compliance: From Deterrence to Deference by Kirchler, Erich, Kogler, Christoph, Muehlbacher, Stephan

“…The prevailing neoclassical economic view in tax-behavior research is that trust is good, but control is better. The advice for combating tax evasion is to…”
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Mental accounting of income tax and value added tax among self-employed business owners by Olsen, Jerome, Kasper, Matthias, Kogler, Christoph, Muehlbacher, Stephan, Kirchler, Erich

“…•We investigate whether self-employed taxpayers rely on mental accounting.•Some taxpayers mentally segregate taxes from turnover while others do…”
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Diffusion of tax-related communication on social media by Puklavec, Žiga, Stavrova, Olga, Kogler, Christoph, Zeelenberg, Marcel

“…•We examined linguistic features in tax-related tweets to predict retweet count.•Tweets that used moral, emotional, and moral-emotional were more likely to get…”
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Information processing in tax decisions: a MouselabWEB study on the deterrence model of income tax evasion by Kogler, Christoph, Olsen, Jerome, Müller, Martin, Kirchler, Erich

“…The highly influential Allingham and Sandmo model of income tax evasion assumes that taxpayers are driven by utility maximization, choosing evasion over…”
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The role of emotions in tax compliance behavior: A mixed-methods approach by Enachescu, Janina, Olsen, Jerome, Kogler, Christoph, Zeelenberg, Marcel, Breugelmans, Seger M., Kirchler, Erich

“…•We conducted two studies on the role of emotions in tax compliance behavior.•Qualitative results reveal high relevance of specific emotions in the tax…”
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Tax compliance depends on voice of taxpayers by Casal, Sandro, Kogler, Christoph, Mittone, Luigi, Kirchler, Erich

“…•Voice on contributions is a highly significant predictor of tax compliance.•Voice on distribution also raises tax compliance through the process of expressing…”
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Testing the “slippery slope framework” among self-employed taxpayers by Kogler, Christoph, Muehlbacher, Stephan, Kirchler, Erich

“…The “slippery slope framework” suggests voluntary and enforced compliance as the two motivations underlying tax compliance behavior. Using questionnaire data…”
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Delayed feedback on tax audits affects compliance and fairness perceptions by Kogler, Christoph, Mittone, Luigi, Kirchler, Erich

“…In the present study we explore the conflicting finding that delayed feedback on tax audits apparently results in higher tax compliance, although delaying…”
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What we tweet about when we tweet about taxes: A topic modelling approach by Puklavec, Žiga, Kogler, Christoph, Stavrova, Olga, Zeelenberg, Marcel

“…•Using an unsupervised machine learning approach, we identified several content topics within over a million tax related tweets.•We classified people's…”
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Tax policy and the news: An empirical analysis of taxpayers’ perceptions of tax-related media coverage and its impact on tax compliance by Kasper, Matthias, Kogler, Christoph, Kirchler, Erich

“…•We test the slippery slope framework in a real-life context.•The effects of tax-related media coverage on trust in authorities, perceived power of…”
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