Eva Hofmann

Eva Hofmann
Karl-Franzens-Universität Graz | KFU Graz · Institute of Psychology

PhD

About

70
Publications
37,946
Reads
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1,402
Citations
Introduction
Eva Hofmann currently works at the Institute for Psychology, Karl-Franzens-University Graz. Eva does research in Applied Psychology, specifically in Environmental Psychology.
Additional affiliations
March 2016 - June 2016
University of Vienna
Position
  • PostDoc Position
Description
  • Seminar ‘Vertiefungsübung: Umsetzung theoretischen Wissens’ (‘Exercise Course: Implementation of Theoretical Knowledge’), 2h per week, 6 ECTS) for psychology master students
October 2015 - June 2016
University of Vienna
Position
  • PostDoc Position
Description
  • Lecture ‘Theorie und Emprie I & II’ (‘Theory & Empirical Research I & II’, 4h & 4h per week, 10 ECTS & 10 ECTS) for psychology master students
October 2014 - present
University of Vienna
Position
  • PostDoc Position
Description
  • Supervision of master thesis of 5 students
Education
October 2001 - June 2006
University of Vienna
Field of study
  • Psychology
October 2001 - June 2002
University of Exeter
Field of study
  • ERASMUS exchange Psychology
October 1996 - June 2001
University of Vienna
Field of study
  • Psychology

Publications

Publications (70)
Article
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As part of diminishing climate change, food consumption needs to be addressed to reduce greenhouse gases. In order to change food consumption habits to carbon-friendly eating patterns, consumers may be targeted by information campaigns and legal regulation. The current paper studies consumers’ diets and food purchase behavior. In particular, it aim...
Article
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Car sharing represents a promising solution for sustainable transportation. Considering that there are already many cars that are not used to their full capacity, car sharing communities, whereby a group of people share access to a car, represent a sustainable alternative. However, sharing a car within a community results in the challenge of shared...
Article
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A confidence-based climate between public administrations and citizens is essential. This paper argues and provides empirical evidence that depending on the perceived interaction history, different policies are needed to build versus maintain confidence. Applying the extended Slippery Slope Framework of tax compliance, an online and a laboratory ex...
Article
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Sharing within communities has gained popularity in recent years. However, taking part in a community also comes with a certain amount of risk. This perceived amount of risk can be contained by regulations within a community as well as by potential participants' trust in the community and the other members. We argue for a relation between regulatio...
Article
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A constructive, highly professional relationship between tax authorities and taxpayers is essential for tax compliance. The aim of the present paper was to explore systematically the determinants of this relationship and related tax compliance behaviors based on the extended slippery slope framework. We used in-depth qualitative interviews with 33...
Article
The aim of the research was to investigate how to stimulate sustainable consumer behaviors that lead to a lowering of the carbon footprint. Because of environmental challenges at the individual and societal levels, researchers agree that behavioral change is necessary. We argue that when already performing a sustainable behavior, this behavior can...
Article
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Tax authorities utilize a wide range of instruments to motivate honest taxpaying ranging from strict audits to fair procedures or personalized support, differing from country to country. However, little is known about how these different instruments and taxpayers’ trust influence the generation of interaction climates between tax authorities and ta...
Article
Full-text available
Tax authorities utilize a wide range of instruments to motivate honest taxpaying ranging from strict audits to fair procedures or personalized support, differing from country to country. However, little is known about how these different instruments and taxpayers' trust influence the generation of interaction climates between tax authorities and ta...
Article
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The articles in this Special Issue on the sharing economy’s role in fostering sustainability comprise eight contributions to answer how trust and regulation shape relations of providers and consumers. We identify indispensable aspects of the sharing economy to show its potential in fostering sustainability. This is in some contrast to existing defi...
Article
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The sharing economy is a new promising trend with many positive outcomes on society and the environment, as it provides potential for sustainable solutions due to the reduction of resource consumption and less waste. However, research and practice show that sharing comes with its own share of problems. People often act selfishly, and in worst-case...
Article
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Carsharing has been discussed as one of the most prominent examples of the sharing economy. The worldwide growth of services whereby consumers share access to cars rather than owning a car themselves could be a sustainable solution to environmental problems. However, first research indicates that consumers’ environmental concerns play a minor role...
Article
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The implementation of Horizontal Monitoring (HM) in Austria represents a shift in the prevailing command-and-control paradigm towards enhanced cooperation between taxpayers and tax authorities. In the present paper, we assess how HM is perceived by different stakeholder groups when it was introduced as a pilot project embedded in the “Fair Play Ini...
Article
Purpose Collaborative consumption, such as car sharing, specifically implicates customer-to-customer interaction, which must be regulated by service providers (companies, peers and self-regulating communities), comprising different challenges for business organizations. While in conventional business relations, consumers are protected from undesir...
Article
Individuals around the globe engage in sustainable consumption in their everyday life, e.g., when it comes to individual transportation. Although tourism behavior contributes to global carbon emissions to a considerable extent, consumers’ awareness of sustainability in the tourism industry is still underresearched. Placing eco-labels next to touris...
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Tax compliance varies across sociodemographic categories. However, research on the relationships between compliance and age, sex, education as well as income level shows inconsistent results, both regarding the direction of the relationship and its size. The current meta-analyses target to merge findings in survey studies on age, sex, education, an...
Article
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Cooperation in social systems such as tax honesty is of central importance in our modern societies. However, we know little about cognitive and neural processes driving decisions to evade or pay taxes. This study focuses on the impact of perceived tax authority and examines the mental chronometry mirrored in ERP data allowing a deeper understanding...
Article
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The execution of coercive and legitimate power by an authority assures cooperation and prohibits free-riding. While coercive power can be comprised of severe punishment and strict monitoring, legitimate power covers expert, and informative procedures. The perception of these powers wielded by authorities stimulates specific cognitions: trust, relat...
Article
Unauthorised downloading has become an established behaviour in today’s digital society, but the stages of individuals’ decision-making processes guiding unauthorised downloading have been examined only fragmentarily. Comparing the different decision processes of intended downloaders and non-downloaders highlights aspects of the processes that can...
Article
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With collaborative consumption, people are provided with access to a good rather than owning it. The current study addresses the problem of regulation in collaborative consumption communities, investigating whether governance increases cooperation, if and why consumers support a governance system and whether supporters and non-supporters differ in...
Article
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One of the cornerstones of the R system for statistical computing is the multitude of packages contributed by numerous package authors. This amount of packages makes an extremely broad range of statistical techniques and other quantitative methods freely available. Thus far, no empirical study has investigated psychological factors that drive autho...
Article
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Following the classic economic model of tax evasion, taxpayers base their tax decisions on economic determinants, like fine rate and audit probability. Empirical findings on the relationship between economic key determinants and tax evasion are inconsistent and suggest that taxpayers may rather rely on their beliefs about tax authority's power. Des...
Article
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Tax compliance represents a social dilemma in which the short-term self-interest to minimize tax payments is at odds with the collective long-term interest to provide sufficient tax funds for public goods. According to the Slippery Slope Framework, the social dilemma can be solved and tax compliance can be guaranteed by power of tax authorities and...
Article
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Tax compliance is assumed to be shaped by three main motivations to comply: enforced, voluntary, and committed motivation. Taxpayers, who hold an enforced motivation to comply, only pay taxes because of audits and fines for non-compliance. Voluntary motivated taxpayers respect the law and pay taxes because it is the easiest option. Committed motiva...
Article
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Empirical evidence on the impact of public authorities’ coercive power on compliance of citizens is inconsistent. In some studies, coercive power had a positive effect and in other studies it had a weak or negative effect on compliance. This inconsistency may be related to the double-edged nature of coercive power. Cluster analysis of data from a r...
Article
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We conduct a field experiment on tax compliance, focusing on newly founded firms. As a novelty the effect of tax authorities’ supervision on timely tax payments is examined. Interestingly, results show no positive overall effect of close supervision on tax compliance.
Article
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Both coercion, such as strict auditing and the use of fines, and legitimate procedures, such as assistance by tax authorities, are often discussed as means of enhancing tax compliance. However, the psychological mechanisms that determine the effectiveness of each strategy are not clear. Although highly relevant, there is rare empirical literature e...
Article
Steuerehrlichkeit betrifft alle Bürger. Die aktuellen Steuerhinterziehungsfälle haben großes Interesse in der Öffentlichkeit gefunden. Steuerehrlichkeit wird seitdem heiß diskutiert, und Steuerhinterziehung ist vom Kavaliersdelikt zum „No-go“ degradiert worden. Warum werden Steuern hinterzogen? Führen härtere Kontrollen und Strafen zu höherer Steue...
Article
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 t...
Article
Full-text available
Research on tax behavior has recognized the necessity of changing tax authorities’ approach from enforcement to service orientation. However, empirical investigations of the impact of perceived service orientation on tax compliance are scarce. The present study draws conclusions from survey data of representative samples of 807 Dutch private taxpay...
Article
Full-text available
Strict enforcement and supportive procedures by tax authorities are often discussed as means of enhancing tax compliance. However, it is still not clear how these strategies influence tax compliance. The extended “slippery-slope framework” postulates that coercive power and legitimate power lead to tax compliance, albeit by leading the taxpayer alo...
Article
According to the Slippery Slope Framework (SSF; Kirchler, Hoelzl, and Wahl, 2008), tax compliance depends on power of tax authorities and trust in tax authorities. The framework, however, remains silent on the dynamics between power and trust and how these affect the interaction climate between authorities and taxpayers. The aim of the present pape...
Article
Full-text available
According to the Slippery Slope Framework (SSF; Kirchler, Hoelzl, & Wahl, 2008), tax compliance depends on the power of tax authorities and trust in the tax authorities. The framework, however, remains silent on the dynamics between power and trust, i.e., how power and trust increase or decrease each other, and how this affects the tax climate betw...
Article
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Since sex roles of women and men have been changing in the last three decades, it is expected that influence patterns in purchase decisions have altered, too. In two cross-sectional studies the influence patterns of couples from three different age groups are compared. Younger couples compared to older ones should report to make their purchase deci...
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Over the last decade, markets for investments have changed in Europe. Consumers have become more aware of ethical standards and violations of social values and norms. While in some countries, such as the United States, this change took place decades ago, the market for ethical investment in Europe is still at an early stage. The present study inves...
Article
Full-text available
Since sex roles of women and men have been changing in the last three decades, it is expected that influence patterns in purchase decisions have altered, too. In two cross- sectional studies the influence patterns of couples from three different age groups are compared. Younger couples compared to older ones should report to make their purchase dec...
Article
We give semiparametric identification and estimation results for econometric models with a regressor that is endogenous, bound censored and selected,called a Tobin regressor. First, we show that true parameter value is set identified and characterize the identification sets. Second, we propose novel estimation and inference methods for this true va...
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Taxpayers' willingness to cooperate with the state and its institutions in general, and their willingness to pay taxes in particular, depend on a variety of variables. While economists stress the relevance of external variables such as tax rate, income and probability of audits and severity of fines, psychological research shows that internal varia...
Article
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While ethics and utility maximisation in economics seem mutually exclusive, ethics has recently become an issue in financial markets. The market demand for ethical investment is increasing, suggesting that investment decisions are influenced both by financial and moral considerations. Therefore, marketing strategies for ethical investment are neede...
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On 1st January 2002, in 12 countries of the European Union, euro notes and coins replaced existing national currencies. The currency changeover required citizens to adapt in various ways. They had to learn to handle new coins and notes, evaluate prices in the new currency, and adapt their spending behaviour accordingly. Data on how these tasks were...
Article
Use this link to get free access to the preprint version of this article: https://wu.ac.at/mcore/research/publications/
Article
Use this link to get free access to the preprint version of this article: https://wu.ac.at/mcore/research/publications/
Article
Die Einführung des Euro in zwölf Staaten hat zur Ausprägung sozialer Vorstellungen über den Euro und die möglichen Konsequenzen der Währungsumstellung geführt. Der Euro wurde zum "Teuro", zum Verursacher von spürbaren Teuerungen und Einbußen im Lebensstandard. Auch objektive Wirtschaftsdaten (z.B. die Inflationsrate) konnten an der Vorstellung, die...
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Die hier beschriebene Studie untersucht die Gültigkeit eines von Rodler und Kirchler (2002) publizierten Fragebogens zur Erhebung von Einflusstaktiken bei Konflikten in Organisationen. Diese Version des Fragebogens ist eine Modifikation von Kirchlers ursprünglichem Instrument, das in Studien zu Kaufentscheidungen von Ehepartnern im privaten Haushal...
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Wirtschaftsunternehmen legen besonderen Wert darauf, ihre Kunden zufrieden zu stellen und an ihre Organisation, ihre Produkte und Dienstleistungen zu binden. Auch Geldinstitute sehen in der hohen Kundenbindung ein wichtiges Marketingziel. In der vorliegenden Arbeit werden Determinanten des Commitment von Bankkunden untersucht. Entsprechend einem th...
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In recent years, a change in shareholders' demand can be noted: more and more investors ask for ethical investment opportunties. Investors are not only influenced by financial benefits but also by moral considerations. For example, shares of companies involved in the tobacco, alcohol or gambling industry are considered 'sin stocks' by some investor...

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