Registration is Now Open for Tax Chat! with Erich Kirchler on The Economic Psychology of Tax Behavior
Join us on December 10 at noon EST/17:00 GMT/18:00 CET for our next Tax Chat! with Professor Erich Kirchler of the Department of Applied and Clinical Psychology at the University of Vienna, Austria. This “virtual” event is free, but you need to register here in order to receive the link.
Erich is the author of Economic Psychology: An Introduction (with Erik Hoelzl) and Economic Psychology of Tax Behaviour. He developed the Slippery Slope Framework, as distinct from the traditional approach to tax compliance, which assumes taxpayers are generally reluctant to pay tax and base their compliance decisions on the probability of being audited and the subsequent penalty for noncompliance.
The Slippery Slope Framework (SSF), on the other hand, draws on economic and psychological insights to posit that tax compliance is an interaction between taxpayers and the tax authority – one that involves a dynamic relationship between the power and trustworthiness of the tax authority. That dynamic can be further understood by exploring the effects of coercive and legitimate power, and reason-based and implicit trust. Emotions experienced by taxpayers in the course of their interaction with the tax authority also influence compliance behavior.
I’ve had the privilege of working with Erich over many years, including his research and publication of several important research studies for the Taxpayer Advocate Service when I served as National Taxpayer Advocate. Erich has published extensively, and was a panelist at several International Conferences on Taxpayer Rights, including being the keynote speaker at the Inaugural Conference in 2015. Most recently, we co-authored an article (listed below) with several others on the future compliance impact of economic stimulus measures undertaken during the pandemic.
In the upcoming Tax Chat! Erich and I will discuss tax psychology methodology, the Slippery Slope Framework, the impact of audits and penalties on tax compliance, and challenges for tax administration in the wake of the pandemic. And of course, attendees are encouraged to participate in the conversation. It promises to be a very interesting chat!
So, hope to see you there.
All the best,
Center for Taxpayer Rights
P.S. If you would like to learn a bit more about the SSF and other research, here are just a few articles and studies to check out: