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Tax Evasion with a Conscience

Report
Authors Martin Dufwenberg
Katarina Nordblom
Publisher University of Gothenburg
Place of publication Gothenburg
Publication year 2018
Published at Department of Economics
Language en
Keywords Tax evasion, guilt, inspection game, policy
Subject categories Economics

Abstract

How do moral concerns affect tax compliance and the need for audits? We propose answers by exploring an inspection game, modified to incorporate belief-dependent taxpayer guilt, unawareness, and third-party audience effects. Novel conclusions are drawn regarding whose behavior is affected by moral concerns (it's the authority's more than the citizen's) and regarding policy, in particular fines vs. jail, the role of information campaigns, and the use of a principle of public access whereby tax returns are made public information.

Page Manager: Webmaster|Last update: 9/11/2012
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