I. Publications


I. Contributions to refereed journals

1. Kasper, M. & Rablen, M. (in press). “Tax compliance after an audit: Higher or lower?”. Journal of Economic Behavior and Organization.
2. Alm, J. & Kasper, M. (2022). “Using Behavioral Economics to Understand Tax Compliance”. Economic and Political Studies,
3. Hartmann, A., Gangl, K., Kasper, M., Kirchler, E., Kocher, M., Mueller, 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.
4. Amberger, H., Eberhartinger, E., & Kasper, M. (2022). “Tax-Rate Biases in Tax Decisions: Experimental Evidence.” Journal of the American Taxation Association.
5. Kasper, M. & Alm, J. (2022). “Audits, Audit Effectiveness, and Post-audit Tax Compliance.” Journal of Economic Behavior and Organization, 195: 87-102.
6. Kasper, M. & Alm, J. (2022). “Does the Bomb-crater Effect Really Exist? Evidence from the Laboratory.” Finanzarchiv/Public Finance Analysis, 1-2: 87-111.
7. Tierney, W., Hardy, J. H., III., Ebersole, C., Viganola, D., Clemente, E., Gordon, M., Hoogeveen, S., Haaf, J., Dreber, A.A., Johannesson, M., Pfeiffer, T., Chapman, H., Gantman, A., Vanaman, M., DeMarree, K., Igou, E., Wylie, J., Storbeck J., Andreychik, M.R., McPhetres, J., Vaughn, L.A., Culture and Work Forecasting Collaboration, & Uhlmann, E. L. (2021). A creative destruction approach to replication: Implicit work and sex morality across cultures. Journal of Experimental Social Psychology, 93, Article 104060. [Member of forecasting collaboration].
8. Tierney, W., Hardy, J. H., III., Ebersole, C., Leavitt, K., Viganola, D., Clemente, E., Gordon, M., Dreber, A.A., Johannesson, M., Pfeiffer, T., & Uhlmann, E. L. (2020). Creative destruction in science. Organizational Behavior and Human Decision Processes, 161, 291-309. [Member of forecasting collaboration].
9. Alm, J., & Kasper, M. (2020). “Tax Evasion, Market Adjustments, and Income Distribution.” IZA World of Labor.
10. 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.
11. Olsen, J., Kasper, M., Kogler, C., Muehlbacher, 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.
12. 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.
13. Braun, J., Kasper, M., Majdanska, A., & Somare, M. (2016). “Which Factors Drive Suspicious Transaction Reporting Levels? A Legal and Economic Analysis.” Journal of Tax Administration, 2(1): 95-125.
14. Kasper, M., Kogler, C., & Kirchler, E. (2015). “Tax policy and the news: An empirical analysis of taxpayers’ perceptions of tax-related media coverage and its impact on tax compliance.” Journal of Behavioral and Experimental Economics, 54, 58-63.


II. Contributions to collected volumes and non-refereed journals

1. Alm, J. Kasper, M., & Kirchler, E. (2022). Can Ethics Change? Enforcement and its Effects on Taxpayer Compliance? In R. McGee & J. Shopovski (Eds.), The Ethics of Tax Evasion (Volume 2). Springer.
2. Alm, J., & Kasper, M. (2021). Laboratory Experiments. In B. van Rooij, & D. D. Sokol (Ed.), The Cambridge Handbook of Compliance (pp. 707-727). Cambridge University Press.
3. Kasper, M. (2019). La complejidad del sistema fiscal como desincentivo para su cumplimiento. In A. Ruiz (Ed.), Derecho tributario y derechos humanos. Diálogo en Mexico y el mundo (pp. 345-364). Tirant lo blanch.
4. Kasper, M., Olsen, J., Kogler, C., Stark, J., & Kirchler, E. (2018). Attitudes and social representations of taxation, tax avoidance and tax evasion. In N. Hashimzade & Y. Epifantseva (Eds.), The Routledge Companion on Tax Avoidance Research (pp. 289-303). Routledge.
5. Kirchler, E., & Kasper M. (2015). Steuern und Psychologie. Überlegungen zur Wirkung von Steuern auf Steuerzahler. In: R. Mellinghoff (Ed.), Steuerstrafrecht an der Schnittstelle zum Steuerrecht (pp. 7-28). Otto Schmidt.

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III. Studies and research reports

1. Erard, B., Kasper, M., Kirchler, E., & Olsen, J. (2018). 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, 77-130.
2. Beer, S., Kasper, M., Kirchler, E., & Erard, B. (2017). Audits, Identity Theft Investigations, and Taxpayer Attitudes: Evidence from a National Survey. Taxpayer Advocate Service 2017 Annual Report to Congress, Volume 2, 147-193.
3. Beer, S., Kasper, M., Kirchler, E., & Erard, B. (2015). Audit Impact Study. National Taxpayer Advocate Service 2015 Annual Report to Congress, Volume 2, 68-98.