Research Group Lead Behavioral Economics Dr. Matthias Kasper, PhD
E-Mail: kasper@eucken.de
Twitter: @mkasper_
- 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 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).
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).
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).
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).