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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