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Mag. Dr. Matthias Kasper, PhD
Summer term 2025
200228 VU Economic Psychology
Winter term 2024
200008 VO EC Labour, Organisational and Business Psychology
1 - 20 out of 27
Kasper, M., Böhm, R., Xiao, Q., & Columbus, S. (2023). Individuals benefit individual out-group members rather than harm in-group members. Proceedings of the National Academy of Sciences, 120(12), Article e2301107120. https://doi.org/10.1073/pnas.2301107120
Amberger, H. J., Eberhartinger, E., & Kasper, M. (2023). Tax-Rate Biases in Tax Decisions: Experimental Evidence. Journal of the American Taxation Association, 45(1), 7-34. https://doi.org/10.2308/JATA-2020-019
Hartmann, A. J., Gangl, K., Kasper, M., Kirchler, E., Kocher, M., Müller, M., & Sonntag, A. (2022). The economic crisis during the COVID-19 pandemic has a negative effect on tax compliance: Results from a scenario study in Austria. Journal of Economic Psychology, 93, Article 102572. https://doi.org/10.1016/j.joep.2022.102572
Kasper, M., & Alm, J. (2022). Audits, audit effectiveness, and post-audit tax compliance. Journal of Economic Behavior & Organization, 195, 87-102. https://doi.org/10.1016/j.jebo.2022.01.003
Kasper, M., & Alm, J. (2022). Does the Bomb-crater Effect Really Exist? Evidence from the Laboratory. Finanzarchiv, 78(1), 87-111. https://doi.org/10.1628/fa-2021-0014
Kirchler, E., Kasper, M., & Alm, J. (2022). Can ethics change? Enforcement and its effects on taxpayer compliance. Tulane University Economics working paper No. 2209 http://d.repec.org/n?u=RePEc:tul:wpaper:2209&r=iue
Culture & Work Morality Forecasting Collaboration (2021). A creative destruction approach to replication: Implicit work and sex morality across cultures. Journal of Experimental Social Psychology, 93, Article 104060. https://doi.org/10.1016/j.jesp.2020.104060
Beer, S., Kasper, M., Kirchler, E., & Erard, B. (2020). Do Audits Deter or Provoke Future Tax Noncompliance? Evidence on Self-Employed Taxpayers. CESifo Economic Studies, 66(3), 248–264. https://doi.org/10.1093/cesifo/ifz018
Olsen, J., Kasper, M., Kogler, C., Mühlbacher, S., & Kirchler, E. (2019). Mental accounting of income tax and value added tax among self-employed business owners. Journal of Economic Psychology, 70, 125-139. https://doi.org/10.1016/j.joep.2018.12.007
Beer, S., Kasper, M., Kirchler, E., & Erard, B. (2019). Do audits deter or provoke future tax noncompliance? Evidence on self-employed taxpayers. International Monetary Fund IMF.
Erard, B., Kasper, M., Kirchler, E., & Olsen, J. (2019). What Influence do IRS Audits Have on Taxpayer Attitudes and Perceptions? Evidence from a National Survey. In TAS Research and Related Studies (pp. 78-130)
Olsen, J., Kasper, M., Enachescu, J., Benk, S., Budak, T., & Kirchler, E. (2018). Emotions and tax compliance among small business owners: An experimental survey. International Review of Law and Economics, 56, 42-52. https://doi.org/10.1016/j.irle.2018.05.004
Beer, S., Kasper, M., Kirchler, E., & Brian, E. (2018). Audits, Attitudes and Tax Compliance: Evidence from Self-Employed US Taxpayers. Paper presented at 6th Annual TARC Conference, Exeter, United Kingdom.
Kasper, M., & Kirchler, E. (2017). Tax avoidance: between temptation and trouble. World Financial Review, Februar, 61-65.
Beer, S., Kasper, M., Kirchler, E., & Erard, B. (2017). Do Audits Deter Future Noncompliance? Evidence on Self-Employed Taxpayers. IRS Research Bulletin, 9-11.
Kasper, M., Olsen, J., Kogler, C., Stark, J., & Kirchler, E. (2017). Individual attitudes and social representations of taxation, tax avoidance and tax evasion. In N. Hashimzade, & Y. Epifantseva (Eds.), The Routledge Companion to Tax Avoidance Research (pp. 289-303). Routledge.
Beer, S., Kasper, M., Kirchler, E., & Erard, B. (2016). Do audits deter future non-compliance? Evidence on self-employed taxpayers. Paper presented at National Tax Association - 109th Annual Conference on Taxation, Baltimore, Maryland, United States.
Beer, S., Kasper, M., Kirchler, E., & Erard, B. (2016). Do audits deter future non-compliance? Evidence on self-employed taxpayers. Paper presented at 6th Annual IRS-TPC Joint Research Conference on Tax Administration, Washington DC, United States.
Amberger, H., Eberhartinger, E., & Kasper, M. (2016). Behavioral Aspects of Tax Planning: Evidence from a Laboratory Experiment. Paper presented at 28th annual American Taxation Association Midyear Meeting, Orlando, Florida, United States.
Braun, J., Kasper, M., Majdanska, A., & Somare, M. (2016). Drivers of Suspicious Transaction Reporting Levels: Evidence from a Legal and Economic Perspective. Journal of Tax Administration, 2(1), 95-125. http://jota.website/index.php/JoTA/article/view/72
1 - 20 out of 27

Do audits deter or provoke future tax noncompliance? Evidence on self-employed taxpayers

Sebastian Beer (Speaker), Matthias Kasper (Contributor), Erico Kirchler (Contributor) & B. Erard (Contributor)

3 Sept 2019

Activity: Talks and presentations › Talk or oral contribution › Science to Public

Specific deterrence effects of tax audits: attitudes and behavior

B. Erard (Speaker), Matthias Kasper (Speaker), Erico Kirchler (Speaker) & Jerome Olsen (Speaker)

2019

Activity: Talks and presentations › Talk or oral contribution › Science to Science

TAS-Slippery Slope Study (The Slippery Slope Framework: Exploring the impact of factors on taxpayer compliance behavior)

Erico Kirchler (Speaker), Matthias Kasper (Contributor), Sebastian Beer (Contributor) & B. Erard (Contributor)

2018

Activity: Talks and presentations › Talk or oral contribution › Science to Public

Using behavioral insights to improve tax collection and nudge compliance

Matthias Kasper (Speaker), Sebastian Beer (Contributor), B. Erard (Contributor) & Erico Kirchler (Contributor)

2018

Activity: Talks and presentations › Talk or oral contribution › Science to Public

Do audits deter future non-compliance? Evidence on self-employed taxpayers

Matthias Kasper (Speaker), Sebastian Beer (Contributor), Erico Kirchler (Contributor) & Brian Erard (Contributor)

6 Sept 2017

Activity: Talks and presentations › Talk or oral contribution › Science to Science

How do institutional, normative, and social factors shape tax morale? Evidence from 14 Eastern European countries

Matthias Kasper (Speaker), Erico Kirchler (Contributor) & Stephan Mühlbacher (Contributor)

6 Sept 2017

Activity: Talks and presentations › Talk or oral contribution › Science to Science

Mental accounting of taxes among self-employed business owners: Prevalence and correlates

Jerome Olsen (Speaker), Matthias Kasper (Contributor), Christoph Kogler (Contributor), Stephan Mühlbacher (Contributor) & Erico Kirchler (Contributor)

3 Sept 2017 → 6 Sept 2017

Activity: Talks and presentations › Talk or oral contribution › Science to Science

How do institutional, social, and individual factors shape tax compliance behavior? Evidence from 14 Eastern European countries

Matthias Kasper (Speaker), Erico Kirchler (Contributor) & Stephan Mühlbacher (Contributor)

28 Jul 2017

Activity: Talks and presentations › Talk or oral contribution › Science to Science

Do Audits deter future non-compliance? Evidence on self-employed taxpayers

Matthias Kasper (Speaker)

27 Apr 2017

Activity: Talks and presentations › Talk or oral contribution › Science to Science

What drives tax knowledge: Micro-Level data on complexity and tax knowledge

Matthias Kasper (Speaker)

13 Mar 2017

Activity: Talks and presentations › Talk or oral contribution › Science to Science

Puzzling tax law - Behavioral Responses to complexity

Matthias Kasper (Speaker)

9 Mar 2017

Activity: Talks and presentations › Talk or oral contribution › Science to Science

Puzzling tax law - Behavioral resonses to complexity

Matthias Kasper (Speaker)

22 Apr 2016

Activity: Talks and presentations › Talk or oral contribution › Science to Science

Puzzling tax law - Behavioral resonses to complexity

Matthias Kasper (Speaker)

5 Sept 2015

Activity: Talks and presentations › Talk or oral contribution › Science to Science

The role of tax rate based decision heuristics in tax planning through intra-group financing

Matthias Kasper (Speaker)

5 Sept 2015

Activity: Talks and presentations › Talk or oral contribution › Science to Science

Puzzling tax law - Behavioral Responses to complexity

Matthias Kasper (Speaker), Sebastian Beer (Contributor) & Jan Loeprick (Contributor)

13 Apr 2015

Activity: Talks and presentations › Talk or oral contribution › Science to Science

Who benefits from zero-ratings? A Brief note on the South African VAT system

Matthias Kasper (Speaker) & Sebastian Beer (Contributor)

5 Mar 2014

Activity: Talks and presentations › Talk or oral contribution › Science to Science

Department of Occupational, Economic and Social Psychology

Universitätsstraße 7 (NIG)
1010 Wien

matthias.kasper@univie.ac.at