Mag. Matthias Kasper, PhD
T: +43-1-4277-47371

Beer, S., Kasper, M., Kirchler, E., & Erard, B. (2019). Do audits deter or provoke future tax noncompliance? Evidence on self-employed taxpayers. Washington, USA: International Monetary Fund IMF.




Beer, S., Kasper, M., Kirchler, E., & Brian, E. (2018). Audits, Attitudes and Tax Compliance: Evidence from Self-Employed US Taxpayers. Beitrag in 6th Annual TARC Conference, Exeter, Großbritannien / Vereinigtes Königreich.




Kasper, M., Olsen, J., Kogler, C., Stark, J., & Kirchler, E. (2017). Individual attitudes and social representations of taxation, tax avoidance and tax evasion. in N. Hashimzade, & Y. Epifantseva (Hrsg.), The Routledge Companion to Tax Avoidance Research (S. 289-303). Routledge.

Beer, S., Kasper, M., Kirchler, E., & Erard, B. (2016). Do audits deter future non-compliance? Evidence on self-employed taxpayers. Beitrag in National Tax Association - 109th Annual Conference on Taxation, Baltimore, USA / Vereinigte Staaten.

Beer, S., Kasper, M., Kirchler, E., & Erard, B. (2016). Do audits deter future non-compliance? Evidence on self-employed taxpayers. Beitrag in 6th Annual IRS-TPC Joint Research Conference on Tax Administration, Washington DC, USA / Vereinigte Staaten.

Amberger, H., Eberhartinger, E., & Kasper, M. (2016). Behavioral Aspects of Tax Planning: Evidence from a Laboratory Experiment. Beitrag in 28th annual American Taxation Association Midyear Meeting, Orlando, USA / Vereinigte Staaten.


Amberger, H., Eberhartinger, E., & Kasper, M. (2015). The Role of Tax Rate Based Decision Heuristics in Tax Planning Through Intra-group Financing. Beitrag in National Tax Association - 108th Annual Conference on Taxation, Boston, USA / Vereinigte Staaten.

Amberger, H., Eberhartinger, E., & Kasper, M. (2015). Heuristics and tax planning: evidence from a laboratory experiment. Beitrag in 5th Doctoral Meeting of the Oxford University Centre for Business Taxation in Oxford, Oxford, Großbritannien / Vereinigtes Königreich.

Elektronische Veröffentlichung vor Drucklegung

Kasper, M., Beer, S., & Loeprick, J. (2015). Puzzling tax law - Behavioral responses to complexity. Beitrag in Joint IAREP/SABE Conference, Sibiu, Rumänien.

Kirchler, E., & Kasper, M. (2015). Steuern und Psychologie. Überlegungen zur Wirkung von Steuern auf Steuerzahler. in Steuerstrafrecht an der Schnittstelle zum Steuerrecht.: DStJG: Veröffentlichungen der Deutschen Steuerjuristischen Gesellschaft e.V. 2015, Bd. 038 Verlag Dr. Otto Schmidt KG.


Do audits deter or provoke future tax noncompliance? Evidence on self-employed taxpayers

Sebastian Beer (Vortragende*r), Matthias Kasper (Autor*in), Erico Kirchler (Autor*in), B. Erard (Autor*in)
3 Sep 2019

Aktivität: VorträgeVortragScience to Public


Specific deterrence effects of tax audits: attitudes and behavior

B. Erard (Vortragende*r), Matthias Kasper (Vortragende*r), Erico Kirchler (Vortragende*r), Jerome Olsen (Vortragende*r)
2019

Aktivität: VorträgeVortragScience to Science


TAS-Slippery Slope Study (The Slippery Slope Framework: Exploring the impact of factors on taxpayer compliance behavior)

Erico Kirchler (Vortragende*r), Matthias Kasper (Autor*in), Sebastian Beer (Autor*in), B. Erard (Autor*in)
2018

Aktivität: VorträgeVortragScience to Public


Using behavioral insights to improve tax collection and nudge compliance

Matthias Kasper (Vortragende*r), Sebastian Beer (Autor*in), B. Erard (Autor*in), Erico Kirchler (Autor*in)
2018

Aktivität: VorträgeVortragScience to Public


Do audits deter future non-compliance? Evidence on self-employed taxpayers

Matthias Kasper (Vortragende*r), Sebastian Beer (Autor*in), Erico Kirchler (Autor*in), Brian Erard (Autor*in)
6 Sep 2017

Aktivität: VorträgeVortragScience to Science


How do institutional, normative, and social factors shape tax morale? Evidence from 14 Eastern European countries

Matthias Kasper (Vortragende*r), Erico Kirchler (Autor*in), Stephan Mühlbacher (Autor*in)
6 Sep 2017

Aktivität: VorträgeVortragScience to Science


Mental accounting of taxes among self-employed business owners: Prevalence and correlates

Jerome Olsen (Vortragende*r), Matthias Kasper (Autor*in), Christoph Kogler (Autor*in), Stephan Mühlbacher (Autor*in), Erico Kirchler (Autor*in)
3 Sep 20176 Sep 2017

Aktivität: VorträgeVortragScience to Science


How do institutional, social, and individual factors shape tax compliance behavior? Evidence from 14 Eastern European countries

Matthias Kasper (Vortragende*r), Erico Kirchler (Autor*in), Stephan Mühlbacher (Autor*in)
28 Jul 2017

Aktivität: VorträgeVortragScience to Science


Do Audits deter future non-compliance? Evidence on self-employed taxpayers

Matthias Kasper (Vortragende*r)
27 Apr 2017

Aktivität: VorträgeVortragScience to Science


What drives tax knowledge: Micro-Level data on complexity and tax knowledge

Matthias Kasper (Vortragende*r)
13 Mär 2017

Aktivität: VorträgeVortragScience to Science


Puzzling tax law - Behavioral Responses to complexity

Matthias Kasper (Vortragende*r)
9 Mär 2017

Aktivität: VorträgeVortragScience to Science


Puzzling tax law - Behavioral resonses to complexity

Matthias Kasper (Vortragende*r)
22 Apr 2016

Aktivität: VorträgeVortragScience to Science


Puzzling tax law - Behavioral resonses to complexity

Matthias Kasper (Vortragende*r)
5 Sep 2015

Aktivität: VorträgeVortragScience to Science


The role of tax rate based decision heuristics in tax planning through intra-group financing

Matthias Kasper (Vortragende*r)
5 Sep 2015

Aktivität: VorträgeVortragScience to Science


Puzzling tax law - Behavioral Responses to complexity

Matthias Kasper (Vortragende*r), Sebastian Beer (Autor*in), Jan Loeprick (Autor*in)
13 Apr 2015

Aktivität: VorträgeVortragScience to Science


Who benefits from zero-ratings? A Brief note on the South African VAT system

Matthias Kasper (Vortragende*r), Sebastian Beer (Autor*in)
5 Mär 2014

Aktivität: VorträgeVortragScience to Science


Institut für Arbeits-, Wirtschafts- und Sozialpsychologie

Universitätsstraße 7 (NIG)
1010 Wien
Zimmer: D0610

T: +43-1-4277-47371
F: +43-1-4277-847371

matthias.kasper@univie.ac.at