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Customs compliance and the power of imagination
[Arbeitspapier]
Körperschaftlicher Herausgeber
Wissenschaftszentrum Berlin für Sozialforschung gGmbH
Abstract This paper studies the role of beliefs about own performance or appearance for compliance at the customs. In an experiment in which underreporting has a higher expected payoff than truthful reporting we find: a large share, about 15-20 percent of the subjects, is more compliant if they have reason t... mehr
This paper studies the role of beliefs about own performance or appearance for compliance at the customs. In an experiment in which underreporting has a higher expected payoff than truthful reporting we find: a large share, about 15-20 percent of the subjects, is more compliant if they have reason to imagine that their performance influences their subjective audit probability. In contrast, we do not find evidence for individuals who believe that by their personal performance they can reduce the subjective probability for an audit. Our results suggest that the power of imagination, i.e. the role of second-order beliefs in the process of customs declarations is important and may potentially be used to improve customs and tax compliance. (author's abstract)... weniger
Thesaurusschlagwörter
Zoll; Steuerrecht; Wahrscheinlichkeit; Leistung; Kontrolle
Klassifikation
Öffentliche Finanzen und Finanzwissenschaft
Sprache Dokument
Englisch
Publikationsjahr
2011
Erscheinungsort
Berlin
Seitenangabe
29 S.
Schriftenreihe
Discussion Papers / Wissenschaftszentrum Berlin für Sozialforschung, Schwerpunkt Märkte und Politik, Forschungsprofessur und Projekt The Future of Fiscal Federalism, SP II 2011-108
Handle
https://hdl.handle.net/10419/54588
Status
Veröffentlichungsversion; begutachtet
Lizenz
Deposit Licence - Keine Weiterverbreitung, keine Bearbeitung