Customs compliance and the power of imagination

Konrad, Kai A.; Lohse, Tim; Qari, Salmai

[working paper]

dc.contributor.author	Konrad, Kai A.	de
dc.contributor.author	Lohse, Tim	de
dc.contributor.author	Qari, Salmai	de
dc.date.accessioned	2016-02-19T09:21:33Z
dc.date.available	2016-02-19T09:21:33Z
dc.date.issued	2011	de
dc.identifier.uri	http://www.ssoar.info/ssoar/handle/document/46208
dc.description.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. (author's abstract)	en
dc.language	en	de
dc.subject.ddc	Wirtschaft	de
dc.subject.ddc	Economics	en
dc.title	Customs compliance and the power of imagination	de
dc.description.review	begutachtet	de
dc.description.review	reviewed	en
dc.source.volume	SP II 2011-108	de
dc.publisher.country	DEU
dc.publisher.city	Berlin	de
dc.source.series	Discussion Papers / Wissenschaftszentrum Berlin für Sozialforschung, Schwerpunkt Märkte und Politik, Forschungsprofessur und Projekt The Future of Fiscal Federalism
dc.subject.classoz	Öffentliche Finanzen und Finanzwissenschaft	de
dc.subject.classoz	Public Finance	en
dc.subject.thesoz	Zoll	de
dc.subject.thesoz	duty	en
dc.subject.thesoz	Steuerrecht	de
dc.subject.thesoz	tax law	en
dc.subject.thesoz	Wahrscheinlichkeit	de
dc.subject.thesoz	probability	en
dc.subject.thesoz	Leistung	de
dc.subject.thesoz	achievement	en
dc.subject.thesoz	Kontrolle	de
dc.subject.thesoz	control	en
dc.rights.licence	Deposit Licence - Keine Weiterverbreitung, keine Bearbeitung	de
dc.rights.licence	Deposit Licence - No Redistribution, No Modifications	en
ssoar.contributor.institution	WZB	de
internal.status	formal und inhaltlich fertig erschlossen	de
internal.identifier.thesoz	10037341
internal.identifier.thesoz	10059321
internal.identifier.thesoz	10061922
internal.identifier.thesoz	10036344
internal.identifier.thesoz	10042486
dc.type.stock	monograph	de
dc.type.document	Arbeitspapier	de
dc.type.document	working paper	en
dc.source.pageinfo	29	de
internal.identifier.classoz	1090303
internal.identifier.document	3
dc.contributor.corporateeditor	Wissenschaftszentrum Berlin für Sozialforschung gGmbH
internal.identifier.corporateeditor	381
internal.identifier.ddc	330
dc.description.pubstatus	Veröffentlichungsversion	de
dc.description.pubstatus	Published Version	en
internal.identifier.licence	3
internal.identifier.pubstatus	1
internal.identifier.review	2
internal.identifier.series	204
dc.subject.classhort	10900	de
dc.identifier.handle	https://hdl.handle.net/10419/54588
internal.check.abstractlanguageharmonizer	CERTAIN

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