Mag. Dr. Matthias Kasper, PhD
Mag. Dr. Matthias Kasper, PhD
Universitaetsstrasse 7 (NIG)
1010 Vienna
Room: D0610
T: +43-1-4277-47371
CV
After graduating from the University of Vienna, Matthias Kasper attended the Doctoral Program in International Business Taxation (DIBT) at Vienna University of Economics and Business, where he worked on the institutional, social, and individual determinants of taxpayer behavior. Matthias joined the team in 2016 and teaches Economic Psychology. His research examines financial decision-making and tax compliance behavior. He advises the US Taxpayer Advocate Service on strategies to increase tax compliance and the Austrian Ministry of Finance on the implementation of Horizontal Monitoring.
Publications
Amberger, H. J., Eberhartinger, E., & Kasper, M. (2022). Tax-Rate Biases in Tax Decisions: Experimental Evidence. Journal of the American Taxation Association. doi.org/10.2308/JATA-2020-019
Kasper, M., & Alm, J. (2022). Audits, audit effectiveness, and post-audit tax compliance. Journal of Economic Behavior & Organization, 195, 87-102. 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. doi.org/10.1628/fa-2021-0014
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, [104060]. 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. doi.org/10.1093/cesifo/ifz018