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  Customs Compliance and the Power of Imagination

Konrad, K. A., Qari, S., & Lohse, T. (2011). Customs Compliance and the Power of Imagination. WZB Discussion Paper, SP II, 2011-108.

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 Creators:
Konrad, Kai A.1, Author              
Qari, Salmai1, Author              
Lohse, Tim2, Author
Affiliations:
1Public Economics, MPI for Tax Law and Public Finance, Max Planck Society, ou_830552              
2External Organizations, ou_persistent22              

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Free keywords: Customs, tax compliance, audit probability, second-order beliefs
 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.

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Language(s): eng - English
 Dates: 2011-12-09
 Publication Status: Published online
 Pages: 29
 Publishing info: -
 Table of Contents: -
 Rev. Type: -
 Identifiers: -
 Degree: -

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Title: WZB Discussion Paper, SP II
Source Genre: Series
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Publ. Info: Berlin : Wissenschaftszentrum Berlin für Sozialforschung
Pages: - Volume / Issue: 2011-108 Sequence Number: - Start / End Page: - Identifier: -