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Tax evasion and cognitive dissonance

Author

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  • 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
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    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, Central European Journal of Economic Modelling and Econometrics, vol. 7(3), pages 127-149, September.

    More about this item

    Keywords

    tax evasion; cognitive dissonance; public signals;
    All these keywords.

    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

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