文章基本信息

标题：Tax Evasion and Cognitive Dissonance
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作者：Beckmann, Klaus ; Gattke, Susan
期刊名称：Diskussionspapier / Helmut-Schmidt-Universität, Fächergruppe Volkswirtschaftslehre
出版年度：2014
卷号：2014
出版社：Helmut-Schmidt-Universität, Fächergruppe Volkswirtschaftslehre
摘要：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 dissonanceattenuates tax evasion as individuals dislike allowing their true bevhaviour to diverge fromtheir public statement of the “admissible” degree of tax evasion, which, in turn, they use toinfluence the probability of detection. Some potential policy conclusions and extensions arediscussed
关键词：tax evasion; cognitive dissonance; public signals