Title: Tax evasion and cognitive dissonance
Authors: Beckmann, Klaus Bertram 
Gattke, Susan 
Affiliation: Volkswirtschaftslehre, insbesondere Public Economics
Language: en
Subject (DDC): Wirtschaft
Subject: Public Signal
Issue Date: 2014
Document Type: Working Paper
Journal / Series / Working Paper (HSU): Diskussionspapier / Helmut-Schmidt-Universität / Fächergruppe Volkswirtschaftslehre 
Issue: 142
Publisher: Helmut-Schmidt-Universität / Universität der Bundeswehr Hamburg
Publisher Place: Hamburg
Document Version: publishedVersion
We introduce public signals and cognitive dissonance into the standard Allingham-Sandmo-Yitzhaki (ASY) model of tax evasion. It turns out that the presence of cognitive dissonanceattenuates tax evasion as individuals dislike allowing their true bevhaviour to diverge from their public statement of the 'admissible' degree of tax evasion, which, in turn, they use to influence the probability of detection. Some potential policy conclusions and extensions are discussed.
Organization Units (connected with the publication): Fakultät für Wirtschafts- und Sozialwissenschaften 
DOI: http://hdl.handle.net/10419/98419
Appears in Collections:Publications of the HSU Researchers

Show full item record

CORE Recommender

Google ScholarTM


Items in openHSU are protected by copyright, with all rights reserved, unless otherwise indicated.