Malte Chirvi

Malte Chirvi serves as a Lecturer in the Department of Economics at Flensburg University of Applied Sciences, where he focuses on taxation, public finance, and behavioral economic phenomena related to taxpayer decision-making. His institutional affiliation places him within the School of Business, contributing to economics education and research within the German higher education context.

Dr. Chirvi's research spans several critical areas in taxation policy and behavioral responses. His work examines tax misperception and its behavioral consequences, wealth taxation preferences, income tax reform alternatives, and the economic impacts of spousal income splitting mechanisms like Ehegattensplitting. He investigates how cognitive biases affect taxpayer understanding of complex tax systems and how these misperceptions influence economic decision-making. His approach combines theoretical economic modeling with empirical analysis of German tax policies, often through collaborative research with institutions across Germany.

Analysis of Dr. Chirvi's publication record from 2015-2023 reveals a consistent trajectory examining taxpayer behavior within the German fiscal context. His work demonstrates increasing focus on behavioral aspects of taxation, with recent publications emphasizing cognitive biases in tax perception and their policy implications. The research shows strong methodological diversity, employing both theoretical frameworks and empirical approaches to address complex taxation issues. His collaborations span multiple German research institutions, indicating active participation in the national tax research community.

Dr. Chirvi's academic contributions operate at the intersection of economic theory, behavioral science, and practical tax policy design. His work provides valuable insights for policymakers seeking to design more effective and equitable tax systems that account for real-world taxpayer behavior rather than relying solely on traditional economic assumptions of rational actors.