Priv.-Doz. Dr. Katharina Gangl
- Behavioral Economics
katharina.gangl@ihs.ac.at
Economic and Social Psychology
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Katharina Gangl is an economic and social psychologist with a specialization in behavioral economics. She is head of the IHS research group Behavioral Economics (Insight Austria) and is a lecturer at the University of Vienna.
She gained international reputation as an expert in cooperation between public authorities and citizens and law compliance. She consulted the OECD, the European Commission and various administrations in the world. Katharina Gangl’s empirical research has a strong theoretical foundation and follows a multi-method approach including neuro-, field-, laboratory, and online experiments as well as survey studies, qualitative interview studies, association techniques and observational studies. In these interdisciplinary studies, she examines how nudges, control, punishment, fairness, trust, knowledge, competences or goals affect motivation and behaviour, particularly cooperative behaviour. Priv.-Doz. Dr. Gangl is particularly interested in tax compliance, pro-environmental behaviour, investment decisions and the human aspects of digitalization. She publishes most of her widely acknowledged and well-cited research (H index = 15) in peer-review journals such as in the Social Issues and Policy Review or the Journal of Political Psychology. In spring 2019, her book “A research agenda for economic psychology” was published which she co-edited with Prof. Erich Kirchler. She was assigned reviewer positions in dozens of journals, the THE university ranking and national and international funding agency such as in the horizon 2020 program.
Katharina Gangl gained her Diploma (2009), PhD (2013) and Habilitation degree (2021) at the University of Vienna. She held research positions at the Queensland University of Technology, Australia (2013) and the Zeppelin University, Germany (2015-2016). She was an assistant professor at the University of Göttingen, Germany (2017-2019) before she joined the IHS and Insight Austria.
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Gangl, K., van Dijk, W., van Dijk, E. (2020). Building versus maintaining a perceived confidence-based tax climate: Experimental evidence. Journal of Economic Psychology, 102310 link
Gangl, K., & Torgler, B. (2020). Tax compliance by the wealthy: A review of the literature and agenda for research. Social Issues and Policy Review link
Gangl, K., & Kirchler, E. (2019). A research agenda for economic psychology. Edward Elgar, Cheltenham, UK.
Gangl, K., Hartl, B., Hofmann, E., Kirchler, E. (2019). The relationship between Austrian tax auditors and self-employed taxpayers: Evidence from a qualitative study. Frontiers in Psychology, doi:10.3389/fpsyg.2019.01034 link
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, 12(7), 1108-1117. doi: 10.1093/scan/nsx029 link
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. link
All publications:
33. Frijters, P., Gangl, K., & Torgler, B. (2020). How to tax the powerful and the sophisticated. Erdogdu,.M.M., Batrancea, L., & Cevik, S. (eds.) Behavioural public finance: Individuals, socitey and the state. Routledge: New York, NY.
32. Gangl, K., van Dijk, W., van Dijk, E. (2020). Building versus maintaining a perceived confidence-based tax climate: Experimental evidence. Journal of Economic Psychology, 102310 link
31.Spadaro, G., Gangl, K., Van Prooijen, J.W., Van Lange, P.A.M., Moddo, C.O. (2020). Enhancing feelinds of security: How trustworthy state institutions promote interpersonal trust. PlosOne 0237934 link
30. Gangl, K., & Torgler, B. (2020). Tax compliance by the wealthy: A review of the literature and agenda for research. Social Issues and Policy Review link
29. Gangl, K., Hofmann, E., Hartl, B., & Berkics, M. (2020). The impact of powerful authorities and trustful taxpayers: Evidence for the extended slippery slope framework from Austria, Finland and Hungary. Policy Studies, 41(1), 98-111.
28. Gangl, K., & Kirchler, E. (2019). Economic psychology: Selected contributions to an emerging discipline. In Gangl, K., & Kirchler, E. (eds.). A research agenda for economic psychology. pp. 1-10, Edward Elgar, Cheltenham, UK.
27. Gangl, K., Hartl, B., Hofmann, E., Kirchler, E. (2019). The relationship between Austrian tax auditors and self-employed taxpayers: Evidence from a qualitative study. Frontiers in Psychology, doi:10.3389/fpsyg.2019.01034
26. Gangl, K. (2019). Status quo and future research avenues of tax psychology. In Gangl, K., & Kirchler, E. (eds.). A research agenda for economic psychology. pp. 184-198, Edward Elgar, Cheltenham, UK.
25. Gangl, K. (2019). Die Psychologie der Steuerehrlichkeit. [The psychology of tax honesty]. In J. Rauber & P. Hillbert (2019). Warum befolgen wir Recht. [Why do we comply with the law.]. pp. 23-41. Mohr Siebeck Verlag, Heidelberg, Germany.
24. Tanner, C., Gangl., K., & Witt, N. (2019). The German ethical culture scale (GECS): Development and first construct testing. Frontiers in Psychology, doi: 10.3389/fpsyg.2019.01667
23. 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, 12(7), 1108-1117. doi: 10.1093/scan/nsx029
22. 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.
21. 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, 8(5), 1-15. doi: 10.3389/fpsyg.2017.00005
20. Kirchler, E., Hartl, B., & Gangl, K. (2017). Income tax compliance. In M. Altman (Ed.), Handbook of Behavioural Economics and Smart Decision-Making. Elgar; Cheltenham.
19. 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.
18. 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.
17. 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), Fiscal Publications: Birmingham UK.
16. 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.
15. 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.
14. 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.
13. 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.
12. 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
11. 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.
10. 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.
9. Kirchler, E., & Gangl, K. (2014). Finanzpsychologie. [Financial psychology.] In M. A. Wirtz, Dorsch Psychologisches Wörterbuch. (S. 582).17. Auflage. Bern: Hans Huber Verlag.
8. 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.
7. Kirchler, E., & Gangl, K. (2013). Finanzpsychologie. [Financial psychology.] In M. A. Wirtz, Dorsch Psychologisches Wörterbuch. (S. 553).16. Auflage. Bern: Hans Huber Verlag.
6. 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.
5. 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.
4. 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.
3. 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.
2. 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.
1. Kirchler, E. & Gangl, K. (2012). Glück. [Happiness.] In R. Zihlmann, D. Jungo, & C. Steinebach (Eds.), Positive Psychologie. (pp 44-51). Berlin: Beltz.
Invited Presentations
1. Gangl, K. (2020). How to achieve tax compliance by the wealthy: A review of the literature and Agenda for Policy. Invited presentation at the IHS Seminar (May, 18, 2020), Vienna. Link to the talk
2. Gangl, K. (2019). How to achieve tax compliance by the wealthy: A review of the literature and Agenda for Policy. Invited presentation to the conference "Enforcing tax compliance at the limits of third party reporting" organized by the Walter Eucken Institute (December, 5-7, 2019), Freiburg, Germany
3. Gangl, K. (2019). Tax compliance of the wealthy in developing countries. Invited panel discussant to the OECD conference on Tax Morale in Paris (January 25, 2019), France.
4. 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.
5. 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.
6. Gangl, K. (2018). Die Psychologie der Steuerehrlichkeit [The Psychology of tax honesty]. Invited key note at the conference „Warum befolgen wir Recht? Rechtsverbindlichkeit und Rechtsbefolgung in interdisziplinärer Perspektive [Why do we follow the law? Law acceptance and law compliance from an interdisciplinary perspective]. University of Heidelberg (March 26-27, 2018), Germany.
7. Gangl, K., & Torgler, B. (2017). Fostering tax morale in the digital age: The evidenced-based tax administration. Invited key note for the SmartEST Taxation conference 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 talk
8. 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 (February 25, 2016), Italy.
9. 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” (April 23-24, 2015). Kiew, Ukraine.
10. 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.
ETV 05.10.2017 Fostering tax morale in the digital age: The evidence-based tax administration. (Livestream of the talk on the national Estonian TV station’s website). video
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