I. Publikationen


I. Beiträge in referierten Zeitschriften

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, https://doi.org/10.1080/20954816.2022.2117676
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, https://doi.org/10.1016/j.joep.2022.102572
4. Amberger, H., Eberhartinger, E., & Kasper, M. (2022). “Tax-Rate Biases in Tax Decisions: Experimental Evidence.” Journal of the American Taxation Association, https://doi.org/10.2308/JATA-2020-019
5. Kasper, M. & Alm, J. (2022). “Audits, Audit Effectiveness, and Post-audit Tax Compliance.” Journal of Economic Behavior and Organization, 195: 87-102, https://doi.org/10.1016/j.jebo.2022.01.003
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, https://doi.org/1628/fa-2021-0014
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]. https://doi.org/10.1016/j.jesp.2020.104060
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], https://doi.org/10.1016/j.obhdp.2020.07.002
9. Alm, J., & Kasper, M. (2020). “Tax Evasion, Market Adjustments, and Income Distribution.” IZA World of Labor, https://doi.org/10.15185/izawol.91.v2
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, https://doi.org/10.1093/cesifo/ifz018
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, https://doi.org/10.1016/j.joep.2018.12.007
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, https://doi.org/10.1016/j.irle.2018.05.004
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, https://doi.org/10.1016/j.socec.2014.11.001


II. Beiträge in Sammelbänden und nicht-referierten Zeitschriften

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. Gutachten

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.