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dc.contributor.authorKonrad, Kai A.en
dc.contributor.authorLohse, Timen
dc.contributor.authorQari, Salmaien
dc.date.accessioned2012-01-10-
dc.date.accessioned2012-01-11T11:40:39Z-
dc.date.available2012-01-11T11:40:39Z-
dc.date.issued2011-
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
dc.language.isoengen
dc.publisher|aWissenschaftszentrum Berlin für Sozialforschung (WZB) |cBerlinen
dc.relation.ispartofseries|aWZB Discussion Paper |xSP II 2011-108en
dc.subject.jelH26en
dc.subject.jelH31en
dc.subject.jelC91en
dc.subject.ddc330en
dc.subject.keywordCustomsen
dc.subject.keywordtax complianceen
dc.subject.keywordaudit probabilityen
dc.subject.keywordsecond-order beliefsen
dc.titleCustoms compliance and the power of imagination-
dc.typeWorking Paperen
dc.identifier.ppn682501573en
dc.rightshttp://www.econstor.eu/dspace/Nutzungsbedingungenen
dc.identifier.repecRePEc:zbw:wzbfff:SPII2011108en

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