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Customs compliance and the power of imagination
Konrad, Kai A.; Lohse, Tim; Qari, Salmai - 2012
This paper studies the role of beliefs about own performance or appearance for compliance at the customs. In an … second-order beliefs in the process of customs declarations is important and may potentially be used to improve customs and … tax compliance. -- customs ; tax compliance ; audit probability ; second-order beliefs …
Persistent link: https://www.econbiz.de/10009489006
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Customs compliance and the power of imagination
Konrad, Kai A.; Lohse, Tim; Qari, Salmai - 2011
This paper studies the role of beliefs about own performance or appearance for compliance at the customs. In an … second-order beliefs in the process of customs declarations is important and may potentially be used to improve customs and … tax compliance. -- Customs ; tax compliance ; audit probability ; second-order beliefs …
Persistent link: https://www.econbiz.de/10009407583
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Customs compliance and the power of imagination
Konrad, Kai A.; Lohse, Tim; Qari, Salmai - 2011
This paper studies the role of beliefs about own performance or appearance for compliance at the customs. In an … second-order beliefs in the process of customs declarations is important and may potentially be used to improve customs and …
Persistent link: https://www.econbiz.de/10010307681
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Customs Compliance and the Power of Imagination
Konrad, Kai A.; Lohse, Tim; Qari, Salmai - Max-Planck-Institut für Steuerrecht und öffentliche … - 2011
This paper studies the role of beliefs about own performance or appearance for compliance at the customs. In an … second-order beliefs in the process of customs declarations is important and may potentially be used to improve customs and …
Persistent link: https://www.econbiz.de/10010990335
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Customs compliance and the power of imagination
Konrad, Kai A.; Lohse, Tim; Qari, Salmai - Wissenschaftszentrum Berlin für Sozialforschung (WZB) - 2011
This paper studies the role of beliefs about own performance or appearance for compliance at the customs. In an … second-order beliefs in the process of customs declarations is important and may potentially be used to improve customs and …
Persistent link: https://www.econbiz.de/10009397119
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Customs Compliance and the Power of Imagination
Konrad, Kai A.; Lohse, Tim; Qari, Salmai - CESifo - 2012
This paper studies the role of beliefs about own performance or appearance for compliance at the customs. In an … second-order beliefs in the process of customs declarations is important and may potentially be used to improve customs and …
Persistent link: https://www.econbiz.de/10009416113
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Compliance with endogenous audit probabilities
Konrad, Kai A.; Lohse, Tim; Qari, Salmai - 2015
situation such as at customs. In an experimental setting in which underreporting has a higher expected payoff than truthful …
Persistent link: https://www.econbiz.de/10011292818
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Dubious versus trustworthy faces : what difference does it make for tax compliance?
Konrad, Kai A.; Lohse, Tim; Qari, Salmai - 2013
We find experimental evidence that the decision problem of tax compliance changes if subjects ́declarations are not randomly assessed, but is based on their appearance as captured by pictures of their faces, even if the aggregate audit probability does not change. Some subjects may fear that...
Persistent link: https://www.econbiz.de/10009786030
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Media negativity bias and tax compliance : experimental evidence
Fišar, Miloš; Reggiani, Tommaso; Sabatini, Fabio; … - 2021
We study the impact of the media negativity bias on tax compliance. Through a framed laboratory experiment, we assess how the exposure to biased news about government action affects compliance in a repeated taxation game. Subjects treated with positive news are significantly more compliant than...
Persistent link: https://www.econbiz.de/10012632181
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Media bias and tax compliance : experimental evidence
Fišar, Miloš; Reggiani, Tommaso; Sabatini, Fabio; … - 2020
We study the impact of media bias on tax compliance. Through a framed laboratory experiment, we assess how the exposure to biased news about government action affects compliance in a repeated taxation game. Subjects treated with positive news are significantly more compliant than the control...
Persistent link: https://www.econbiz.de/10012164665