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dc.contributor.authorKonrad, Kai A.en_US
dc.contributor.authorLohse, Timen_US
dc.contributor.authorQari, Salmaien_US
dc.date.accessioned2012-01-10en_US
dc.date.accessioned2012-01-11T11:40:39Z-
dc.date.available2012-01-11T11:40:39Z-
dc.date.issued2011en_US
dc.identifier.urihttp://hdl.handle.net/10419/54588-
dc.description.abstractThis 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.en_US
dc.language.isoengen_US
dc.publisherWZB Berlinen_US
dc.relation.ispartofseriesDiscussion papers // Wissenschaftszentrum Berlin für Sozialforschung, Schwerpunkt Märkte und Politik: Forschungsprofessur & Projekt The Future of Fiscal Federalism SP II 2011-108en_US
dc.subject.jelH26en_US
dc.subject.jelH31en_US
dc.subject.jelC91en_US
dc.subject.ddc330en_US
dc.subject.keywordCustomsen_US
dc.subject.keywordtax complianceen_US
dc.subject.keywordaudit probabilityen_US
dc.subject.keywordsecond-order beliefsen_US
dc.titleCustoms compliance and the power of imaginationen_US
dc.typeWorking Paperen_US
dc.identifier.ppn682501573en_US
dc.rightshttp://www.econstor.eu/dspace/Nutzungsbedingungenen_US
dc.identifier.repecRePEc:zbw:wzbfff:SPII2011108-
Appears in Collections:Publikationen von Forscherinnen und Forschern des WZB
Discussion Papers, Forschungsprofessur & Projekt "The Future of Fiscal Federalism"

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