Matthias Kasper

Tulane University, USA

Designing appropriate tax policies requires understanding the impact of tax evasion and its true effects on income distribution. We hope that this paper will help policymakers better understand these impacts

IZA World of Labor role

Author

Current position

Postdoctoral Fellow, Tulane University, Department of Economics, USA

Research interest

Tax compliance, behavioral economics, public economics

Positions/functions as a policy advisor

US National Taxpayer Advocate, Austrian Ministry of Finance

Past positions

Postdoctoral Researcher, University of Vienna, Department of Applied Psychology (2016–2018)

Qualifications

PhD in Psychology, University of Vienna, Austria, 2019; PhD in International Business Taxation, WU Vienna, Austria, 2016

Selected publications

  • "Do audits deter or provoke future tax noncompliance? Evidence on self-employed taxpayers." CESifo Economic Studies (2020) (with S. Beer, B. Erard, and E. Kirchler).

  • “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 (2015): 58–63 (with C. Kogler and E. Kirchler).

  • “Mental accounting of income tax and value added tax among self-employed business owners.” Journal of Economic Psychology 70 (2019): 125–139 (with J. Olsen, C. Kogler, S. Muehlbacher, and E. Kirchler).

  • “Emotions and tax compliance among small business owners: An experimental survey.” International Review of Law and Economics 56 (2018): 42–52 (with J. Olsen, J. Enachescu, S. Benk, T. Budak, and E. Kirchler).

  • "Laboratory experiments." In: van Rooij, B., and D. D. Sokol (eds). The Cambridge Handbook of Compliance. Cambridge, UK: Cambridge University Press, Forthcoming (with J. Alm).

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