Matthias Kasper

Matthias Kasper is a Researcher leading the Behavioral Economics Research Group at the Walter Eucken Institute in Freiburg, Germany, with a concurrent visiting position at ifo/CESifo in Munich (October 14-18, 2024).

His educational background includes dual PhDs from Vienna University of Economics and Business (WU) and the University of Vienna, complemented by research visits to New York University and the University of Cape Town during doctoral studies. Prior experience encompasses postdoctoral roles at the University of Vienna and Tulane University.

Dr. Kasper's research program bridges behavioral science and public policy, focusing on tax compliance mechanisms and enforcement psychology. His empirical approach combines U.S. administrative tax data with Latvian field experiments to isolate causal effects of audit types on reporting behavior. Current projects examine how rule enforcement reshapes social norms, revealing pathways to sustainable compliance beyond deterrence.

As head of the Behavioral Economics Research Group, he directs methodologically rigorous studies that translate theoretical insights into actionable policy designs. His work demonstrates that audit format (face-to-face vs. mail) critically shapes taxpayer responses, challenging conventional enforcement paradigms and highlighting behavioral nuances in compliance.