Tax policy and the news: An empirical analysis of taxpayers’ perceptions of tax-related media coverage and its impact on tax compliance M Kasper, C Kogler, E Kirchler Journal of behavioral and experimental economics 54, 58-63, 2015 | 127 | 2015 |
Audits, audit effectiveness, and post-audit tax compliance M Kasper, J Alm Journal of Economic Behavior & Organization 195, 87-102, 2022 | 93 | 2022 |
Mental accounting of income tax and value added tax among self-employed business owners J Olsen, M Kasper, C Kogler, S Muehlbacher, E Kirchler Journal of Economic Psychology 70, 125-139, 2019 | 91 | 2019 |
Do Audits Deter or Provoke Future Tax Noncompliance? Evidence on Self-employed Taxpayers S Beer, M Kasper, E Kirchler, B Erard CESifo Economic Studies 66 (3), 248-264, 2020, 2020 | 73 | 2020 |
Emotions and tax compliance among small business owners: An experimental survey J Olsen, M Kasper, J Enachescu, S Benk, T Budak, E Kirchler International Review of Law and Economics 56, 42-52, 2018 | 66 | 2018 |
Creative destruction in science W Tierney, JH Hardy III, CR Ebersole, K Leavitt, D Viganola, EG Clemente, ... Organizational Behavior and Human Decision Processes 161, 291-309, 2020 | 59 | 2020 |
A creative destruction approach to replication: Implicit work and sex morality across cultures W Tierney, J Hardy III, CR Ebersole, D Viganola, EG Clemente, M Gordon, ... Journal of Experimental Social Psychology 93, 104060, 2021 | 47 | 2021 |
Do audits deter future non-compliance? Evidence on Self-Employed Taxpayers S Beer, M Kasper, E Kirchler, B Erard Proceedings. Annual Conference on Taxation and Minutes of the Annual Meeting …, 2016 | 19 | 2016 |
Tax-Rate Biases in Tax Decisions: Experimental Evidence HJ Amberger, E Eberhartinger, M Kasper Journal of the American Taxation Association 45 (1), 7-34, 2023 | 18* | 2023 |
Audit impact study S Beer, M Kasper, E Kirchler, B Erard National Taxpayer Advocate Service 2015 Annual Report to Congress 2, 68-98, 2015 | 18* | 2015 |
Tax compliance after an audit: Higher or lower? M Kasper, M Rablen Journal of Economic Behavior & Organization 207, 157-171, 2023 | 17 | 2023 |
Laboratory experiments J Alm, M Kasper The Cambridge Handbook of Compliance, 707-727, 2021 | 16 | 2021 |
What influence do IRS audits have on taxpayer attitudes and perceptions? Evidence from a national survey B Erard, M Kasper, E Kirchler, J Olsen TAS Research and Related Studies, 78-130, 2019 | 15 | 2019 |
The economic crisis during the COVID-19 pandemic has a negative effect on tax compliance: Results from a scenario study in Austria AJ Hartmann, K Gangl, M Kasper, E Kirchler, MG Kocher, M Mueller, ... Journal of Economic Psychology 93, 102572, 2022 | 13 | 2022 |
Using behavioural economics to understand tax compliance J Alm, M Kasper Economic and Political Studies 11 (3), 279-294, 2023 | 12 | 2023 |
Does the Bomb-crater Effect Really Exist? Evidence from the Laboratory M Kasper, J Alm Finanzarchiv/Public Finance Analysis, 87-111, 2022 | 9 | 2022 |
Individual attitudes and social representations of taxation, tax avoidance and tax evasion M Kasper, J Olsen, C Kogler, J Stark, E Kirchler The Routledge companion to tax avoidance research, 289-303, 2017 | 8 | 2017 |
How do institutional, social, and individual factors shape tax compliance behavior? Evidence from 14 Eastern European countries M Kasper WU International Taxation Research Papers, 2016 | 8 | 2016 |
Drivers of suspicious transaction reporting levels: evidence from a legal and economic perspective M Somare, J Brown, A Majdanska, M Kasper Journal of Tax Administration 2 (1), 93-125, 2016 | 8 | 2016 |
Nudges, boosts, and sludge: Using new behavioral approaches to improve tax compliance J Alm, L Burgstaller, A Domi, A März, M Kasper Economies 11 (9), 223, 2023 | 5 | 2023 |