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Matthias Kasper
Matthias Kasper
Walter Eucken Institut
在 eucken.de 的电子邮件经过验证
标题
引用次数
引用次数
年份
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
1272015
Audits, audit effectiveness, and post-audit tax compliance
M Kasper, J Alm
Journal of Economic Behavior & Organization 195, 87-102, 2022
932022
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
912019
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
732020
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
662018
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
592020
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
472021
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
192016
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
172023
Laboratory experiments
J Alm, M Kasper
The Cambridge Handbook of Compliance, 707-727, 2021
162021
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
152019
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
132022
Using behavioural economics to understand tax compliance
J Alm, M Kasper
Economic and Political Studies 11 (3), 279-294, 2023
122023
Does the Bomb-crater Effect Really Exist? Evidence from the Laboratory
M Kasper, J Alm
Finanzarchiv/Public Finance Analysis, 87-111, 2022
92022
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
82017
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
82016
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
82016
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
52023
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