Matthias Kasper

University of Vienna

Post-Doctoral Researcher

Universitätsstraße 7

Vienna, Vienna 1010

Austria

Tulane University

New Orleans, LA 70118

United States

SCHOLARLY PAPERS

5

DOWNLOADS
Rank 45,366

SSRN RANKINGS

Top 45,366

in Total Papers Downloads

975

SSRN CITATIONS

5

CROSSREF CITATIONS

3

Scholarly Papers (5)

1.

Tax-Rate Biases in Tax-Planning Decisions: Experimental Evidence

WU International Taxation Research Paper Series No. 2016-01
Number of pages: 51 Posted: 29 Feb 2016 Last Revised: 26 Oct 2019
Harald Amberger, Eva Eberhartinger and Matthias Kasper
Vienna University of Economics and Business, Vienna University of Economics and Business and University of Vienna
Downloads 313 (101,700)
Citation 2

Abstract:

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heuristics, decision biases, tax-rate information, rational inattention, information complexity

2.

How do Institutional, Social, and Individual Factors Shape Tax Compliance Behavior? Evidence from 14 Eastern European Countries

WU International Taxation Research Paper Series No. 2016-04
Number of pages: 28 Posted: 23 Aug 2016
Matthias Kasper
University of Vienna
Downloads 254 (127,000)
Citation 1

Abstract:

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Tax compliance behavior, enforcement, fairness, peer norms, taxpayer services

3.

Tax Policy and the News: An Empirical Analysis of Taxpayers’ Perceptions of Taxrelated Media Coverage and its Impact on Tax Compliance

WU International Taxation Research Paper Series No. 2013 - 07
Number of pages: 22 Posted: 02 Dec 2013
Matthias Kasper, Christoph Kogler and Erich Kirchler
University of Vienna, University of Vienna - Department of Psychology and University of Vienna - Faculty of Psychology
Downloads 254 (127,000)
Citation 6

Abstract:

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Tax Compliance, Trust, Power, Slippery Slope Framework, Tax Policy, Media Coverage

4.

Who Benefits from Zero-Ratings? A Brief Note on the South African VAT System

WU International Taxation Research Paper Series No. 2014 - 12
Number of pages: 13 Posted: 29 Sep 2014
Sebastian Beer and Matthias Kasper
Oesterreichische Nationalbank (OeNB) and University of Vienna
Downloads 144 (212,856)

Abstract:

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5.

Do Audits Deter or Provoke Future Tax Noncompliance? Evidence on Self-Employed Taxpayers

IMF Working Paper No. 19/223
Number of pages: 23 Posted: 21 Nov 2019
Sebastian Beer, Matthias Kasper, Erich Kirchler and Brian Erard
International Monetary Fund (IMF), University of Vienna, University of Vienna - Faculty of Psychology and B. Erard & Associates
Downloads 10 (612,296)

Abstract:

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Tax revenue, Audit process, Tax auditing, Tax returns, Tax evasion, small business taxpayers, CIT audit, impact evaluation, WP, taxpayer, control variable, reported income, Ratto, treatment effect