Title: | Tax evasion and cognitive dissonance | Authors: | Beckmann, Klaus Bertram Gattke, Susan |
Language: | eng | Keywords: | Public Signal | Issue Date: | 2014 | Publisher: | Helmut-Schmidt-Universität / Universität der Bundeswehr Hamburg | Document Type: | Working Paper | Journal / Series / Working Paper (HSU): | Diskussionspapier / Helmut-Schmidt-Universität / Fächergruppe Volkswirtschaftslehre | Issue: | 142 | Publisher Place: | Hamburg | Abstract: | 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): | VWL, insb. Ökonomik des öffentlichen Sektors | Publisher DOI: | 10419/98419 |
Appears in Collections: | 3 - Publication references (without fulltext) |
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