IDEAS home Printed from https://ideas.repec.org/p/ris/vhsuwp/2014_142.html
   My bibliography  Save this paper

Tax evasion and cognitive dissonance

Author

Listed:
  • Beckmann, Klaus

    () (Helmut Schmidt University, Hamburg)

  • Gattke, Susan

    () (Helmut Schmidt University, 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 pres- ence of cognitive dissonance attenuates 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.

Suggested Citation

  • Beckmann, Klaus & Gattke, Susan, 2014. "Tax evasion and cognitive dissonance," Working Paper 142/2014, Helmut Schmidt University, Hamburg.
  • Handle: RePEc:ris:vhsuwp:2014_142
    as

    Download full text from publisher

    File URL: http://www.hsu-hh.de/fgvwl/index_8z8QZZ7knnM4DBop.html
    File Function: Full text
    Download Restriction: no

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Nuno Trindade Magessi & Luis Antunes, 2015. "Risk Perception and Risk Attitude on a Tax Evasion Context," Central European Journal of Economic Modelling and Econometrics, CEJEME, vol. 7(3), pages 127-149, September.

    More about this item

    Keywords

    tax evasion; cognitive dissonance; public signals;

    JEL classification:

    • D03 - Microeconomics - - General - - - Behavioral Microeconomics: Underlying Principles
    • H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
    • H30 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - General

    NEP fields

    This paper has been announced in the following NEP Reports:

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ris:vhsuwp:2014_142. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Klaus Bekcmann). General contact details of provider: http://edirc.repec.org/data/egbwhde.html .

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service hosted by the Research Division of the Federal Reserve Bank of St. Louis . RePEc uses bibliographic data supplied by the respective publishers.