EconStor >
Wissenschaftszentrum Berlin für Sozialforschung (WZB) >
Discussion Papers, Forschungsprofessur & Projekt "The Future of Fiscal Federalism" >

Please use this identifier to cite or link to this item:
Title:Customs compliance and the power of imagination PDF Logo
Authors:Konrad, Kai A.
Lohse, Tim
Qari, Salmai
Issue Date:2011
Series/Report no.:WZB Discussion Paper SP II 2011-108
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 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.
tax compliance
audit probability
second-order beliefs
Document Type:Working Paper
Appears in Collections:Discussion Papers, Forschungsprofessur & Projekt "The Future of Fiscal Federalism"
Alle Publikationen von Forscherinnen und Forschern des WZB

Files in This Item:
File Description SizeFormat
682501573.pdf486.13 kBAdobe PDF
No. of Downloads: Counter Stats
Download bibliographical data as: BibTeX
Share on:

Items in EconStor are protected by copyright, with all rights reserved, unless otherwise indicated.