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Research Group Lead Behavioral Economics Dr. Matthias Kasper, PhD

E-Mail: kasper@eucken.de

X: @mkasper_

Research focus:
  • Behavorial Economics
  • Fiscal honesty
  • Pro-social behavior

Matthias Kasper studied psychology with a focus on economic psychology at the University of Vienna. During his dissertation in International Business Taxation at Vienna University of Economics and Business, he attended New York University and the University of Cape Town as a visiting researcher. He also received a PhD in Psychology from the University of Vienna. After graduating from the University of Vienna, he spent two years as a postdoctoral researcher at the Department of Economics at Tulane University. Since November 2022, he has been a research group leader at the Walter Eucken Institute.

His research interests lie in the area of behavioral economics as well as tax evasion. In particular, he studies the effect of tax audits on taxpayer behavior and the effectiveness of behavioral interventions to improve tax compliance.

Publications

2023 1. Nudges, Boosts, and Sludge: Using New Behavioral Approaches to Improve Tax Compliance

Economies 2023, 11(9), 223 (JAMES ALM, LILITH BURGSTALLER, ARRITA DOMI, AMANDA MÄRZ und MATTHIAS KASPER).

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2023 2. When the agency wants too much: Experimental evidence on unfair audits and tax compliance Journal of Economic Behavior and Organization

Im Erscheinen.

2023 3. Individuals benefit individual out-group members rather than harm in-group members

Proceedings of the National Academy of Sciences, 120 (12), March 2023, e2301107120 (with ROBERT BÖHM, QINYU XIAO and SIMON COLUMBUS).

2023 4. Tax compliance after an audit: Higher or lower?

Journal of Economic Behavior and Organization, 207, 2023, pp. 157–171 (with MATTHEW D. RABLEN)

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2022 5. Using Behavioral Economics to Understand Tax Compliance

Economic and Political Studies, 2022 (with JAMES ALM).

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2022 6. 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, 2022 (with ANDRE J. HARTMANN, KATHARINA GANGL, ERICH KIRCHLER, MARTIN G. KOCHER, MARTIN MUELLER and AXEL SONNTAG).

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2022 7. Tax-Rate Biases in Tax Decisions: Experimental Evidence.

Journal of the American Taxation Association, 2022 (with HARALD J. AMBERGER and EVA EBERHARTINGER).

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2022 8. Audits, Audit Effectiveness, and Post-audit Tax Compliance.

Journal of Economic Behavior and Organization, 195, 2022, pp. 87–102 (with JAMES ALM).

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2021 9. Does the Bomb-crater Effect Really Exist? Evidence from the Laboratory.

Finanzarchiv/Public Finance Analysis, 1-2, 2021, pp. 87–111 (with JAMES ALM).

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2020 10. Tax Evasion, Market Adjustments, and Income Distribution.

IZA World of Labor, 2020 (with JAMES ALM).

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2020 11. Do Audits Deter or Provoke Future Tax Noncompliance? Evidence on Self-Employed Taxpayers.

CESifo Economic Studies, 66(3), 2020, pp. 248–264 (with SEBASTIAN BEER, ERICH KIRCHLER and BRIAN ERARD).

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2019 12. Mental accounting of income tax and value added tax among self-employed business owners.

Journal of Economic Psychology, 70, 2019, pp. 125–139 (with JEROME OLSEN, CHRISTOPH KOGELR, STEPHAN MUEHLBACHER and ERICH KIRCHLER).

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2018 13. Emotions and tax compliance among small business owners: An experimental survey.

International Review of Law and Economics, 56, 2018, pp. 42–52 (with JEROME OLSEN, JANINA ENACHESCU, SERKAN BENK, TAMER BUDAK and ERICH KIRCHLER).

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2016 14. Which Factors Drive Suspicious Transaction Reporting Levels? A Legal and Economic Analysis.

Journal of Tax Administration, 2(1), 2016, pp. 95–125 (with J. BRAUN, A. MAJDANSKA and M. SOMARE).

2015 15. Tax policy and the news: An empirical analysis of taxpayers’ perceptions of tax-related media

Journal of Behavioral and Experimental Economics, 54, 2015, pp. 5–63 (with CHRISTOPH KOGLER and ERICH KIRCHLER).

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2022 1. Can Ethics Change? Enforcement and its Effects on Taxpayer Compliance?

In ROBERT W. McGEE (Ed.): The Ethics of Tax Evasion (Volume 2). Springer, 2022 (with JAMES ALM and ERICH KIRCHLER).

2021 2. Laboratory Experiments

In BENJAMIN VAN ROOIJ and D. DANIEL SOKOL (Eds.), The Cambridge Handbook of Compliance, 2021, pp. 707–727, Cambridge University Press (with JAMES ALM).

2019 3. La complejidad del sistema fiscal como desincentivo para su cumplimiento.

In CÈSAR ALEJANDRO RUIZ (Ed.): Derecho tributario y derechos humanos. Diálogo en Mexico y el mundo, 2019, pp. 345–364, Tirant lo blanch.

2018 4. Attitudes and social representations of taxation, tax avoidance and tax evasion.

In NIGAR HASHIMZADE und YULIYA EPIFANTSEVA (Eds.): The Routledge Companion on Tax Avoidance Research, 2018, pp. 289–303, Routledge (with JEROME OLSEN, CHRISTOH KOGLER, JENNIFER STARTK and ERICH KIRCHLER).

2015 5. Steuern und Psychologie. Überlegungen zur Wirkung von Steuern auf Steuerzahler.

In: RUDOLF MELLINGHOFF (Ed.): Steuerstrafrecht an der Schnittstelle zum Steuerrecht, 2015, pp. 7–28, Otto Schmidt (with ERICH KIRCHLER).

2018 1. What Influence do IRS Audits Have on Taxpayer Attitudes and Perceptions? Evidence from a National Survey.

Taxpayer Advocate Service 2018 Annual Report to Congress, Volume 2, 2018, pp. 77–130 (with BRIAN ERARD, ERICH KIRCHLER and JEROME OLSEN).

2017 2. Audits, Identity Theft Investigations, and Taxpayer Attitudes: Evidence from a National Survey.

Taxpayer Advocate Service 2017 Annual Report to Congress, Volume 2, 2017, pp. 147–193 (with SEBASTIAN BEER, ERICH KIRCHLER and BRIAN ERARD).

2017 3. Audit Impact Study.

National Taxpayer Advocate Service 2015 Annual Report to Congress, Volume 2, 2015, pp. 68–98 (with SEBASTIAN BEER, ERICH KIRCHLER and BRIAN ERARD).

1. Behavioral Responses to Unfair Institutions: Experimental Evidence on Rule Compliance

Norm Polarisation, and Trust, IZA Discussion Paper No. 16346, Bonn, July 2023; CESifo Working Paper No. 10591, Munich, July 2023 (with SIMON COLUMBUS, MATTHIAS KASPER and MATTHEW D. RABLEN).

2024 1. Was uns zu Steuerehrlichkeit motiviert

in: Frankfurter Allgemeine Zeitung, 28. January 2024 (with LILITH BURGSTALLER and AMANDA MÄRZ).

Qualifications

2019 Dr. phil. University of Vienna (Psychology)

2016 PhD. Vienna University of Economics and Business (International Business Taxation)

2012 Diploma in Psychology, University of Vienna (Psychology)

Academic positions

Since 11/2022 Senior research associate at the Walter Eucken Institut Freiburg

07/2020 – 10/2022 Postdoctoral Researcher at the Department of Occupational, Economic, and Social Psychology, University of Vienna

07/2018 – 06/2020 Postdoctoral Fellow at the Department of Economics, Tulane University

10/2016–06/2018 Postdoctoral Researcher at the Department of Occupational, Economic, and Social Psychology, University of Vienna

10/2015 – 09/2016 Research associate at the Department of Occupational, Economic, and Social Psychology, University of Vienna

2015 Visiting Researcher at the NYU School of Law, New York University

2014 Visiting Researcher at the Department of Tax and Finance, University of Cape Town

09/2012 – 09/2015 Research associate at the WU Global Tax Policy Center, Vienna University of Business and Economics

Memberships

National Tax Association (NTA)

International Association for Research in Economic Psychology (IAREP)

International Behavioural Public Policy Association

Society for Judgment and Decision Making (SJDM)

Verein zur Förderung der Wirtschaftspsychologie