| DC Field | Value | Language |
|---|---|---|
| dc.contributor.author | Beckmann, Klaus Bertram | - |
| dc.contributor.author | Gattke, Susan | - |
| dc.date.accessioned | 2019-10-07T09:11:39Z | - |
| dc.date.available | 2019-10-07T09:11:39Z | - |
| dc.date.issued | 2014 | - |
| dc.description.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. | - |
| dc.description.sponsorship | VWL, insb. Ökonomik des öffentlichen Sektors | - |
| dc.language.iso | eng | - |
| dc.publisher | Helmut-Schmidt-Universität / Universität der Bundeswehr Hamburg | - |
| dc.relation.ispartof | Diskussionspapier / Helmut-Schmidt-Universität / Fächergruppe Volkswirtschaftslehre | - |
| dc.subject | Public Signal | - |
| dc.title | Tax evasion and cognitive dissonance | - |
| dc.type | Working Paper | - |
| dc.identifier.doi | 10419/98419 | - |
| dcterms.bibliographicCitation.issue | 142 | - |
| dcterms.bibliographicCitation.originalpublisherplace | Hamburg | - |
| local.submission.type | only-metadata | - |
| item.grantfulltext | none | - |
| item.openairetype | Working Paper | - |
| item.languageiso639-1 | en | - |
| item.fulltext_s | No Fulltext | - |
| item.fulltext | No Fulltext | - |
| crisitem.author.dept | Helmut-Schmidt-Universität / Universität der Bundeswehr Hamburg | - |
| Appears in Collections: | 3 - Publication references (without fulltext) | |
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