Matthias Kasper
Biographic Data
| ID | 6221241 |
|---|---|
| NAME | Matthias Kasper |
| GIVEN NAMES | Matthias |
| FAMILY NAME | Kasper |
| SIGNATURE | KASPER M |
| AFFILIATIONS | University of Vienna |
| ORCID | 0000-0002-2155-4227 |
| VERIFIED | Yes |
| TOTAL WORKS | 4 |
| TOTAL CITATIONS | 6 |
| WORKS AS AUTHOR | 4 |
| WORKS AS EDITOR | 0 |
| FIRST PUBLICATION YEAR | 2019 |
| LATEST PUBLICATION YEAR | 2022 |
| H-INDEX | 2 |
Does the Bomb-crater Effect Really Exist? Evidence from the Laboratory
Laboratory experiments have often found that taxpayers who are audited reduce their compliance immediately after the audit, a response termed the bomb-crater effect. This study uses a laboratory experiment to investigate the bomb-crater effect, including tests of three main behavioral explanations for its existence: making up for losses incurred in the past (loss repair), assuming incorrectly that experiencing an audit decreases the risk of a fut…
Using behavioural economics to understand tax compliance
‘Behavioural economics’, or the application of methods and evidence from other social sciences to economics, has increased greatly in significance and use in the last two decades. In this paper we discuss the basic elements of behavioural economics. We then assess the applications of behavioural economics to the analysis of tax compliance. Our central conclusion is that many, perhaps most, of the recent insights on what motivates tax compliance h…
The economic crisis during the Covid-19 pandemic has a negative effect on tax compliance
Mental accounting of income tax and value added tax among self-employed business owners
Using behavioural economics to understand tax compliance
‘Behavioural economics’, or the application of methods and evidence from other social sciences to economics, has increased greatly in significance and use in the last two decades. In this paper we discuss the basic elements of behavioural economics. We then assess the applications of behavioural economics to the analysis of tax compliance. Our central conclusion is that many, perhaps most, of the recent insights on what motivates tax compliance h…
The economic crisis during the Covid-19 pandemic has a negative effect on tax compliance
Mental accounting of income tax and value added tax among self-employed business owners
Mental accounting of income tax and value added tax among self-employed business owners
Does the Bomb-crater Effect Really Exist? Evidence from the Laboratory
Laboratory experiments have often found that taxpayers who are audited reduce their compliance immediately after the audit, a response termed the bomb-crater effect. This study uses a laboratory experiment to investigate the bomb-crater effect, including tests of three main behavioral explanations for its existence: making up for losses incurred in the past (loss repair), assuming incorrectly that experiencing an audit decreases the risk of a fut…
Using behavioural economics to understand tax compliance
‘Behavioural economics’, or the application of methods and evidence from other social sciences to economics, has increased greatly in significance and use in the last two decades. In this paper we discuss the basic elements of behavioural economics. We then assess the applications of behavioural economics to the analysis of tax compliance. Our central conclusion is that many, perhaps most, of the recent insights on what motivates tax compliance h…
The economic crisis during the Covid-19 pandemic has a negative effect on tax compliance
Economics (4 works) · Public economics (3 works) · Taxation and Compliance Studies (3 works) · Business (2 works) · Compliance (psychology (2 works) · Corporate Taxation and Avoidance (2 works) · Fiscal Policy and Economic Growth (2 works) · Psychology (2 works) · Social Psychology (2 works) · Social Psychology (2 works)