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Forschungspapier

Customs Compliance and the Power of Imagination

MPG-Autoren
http://pubman.mpdl.mpg.de/cone/persons/resource/persons51208

Konrad,  Kai A.
Public Economics, MPI for Tax Law and Public Finance, Max Planck Society;

http://pubman.mpdl.mpg.de/cone/persons/resource/persons51240

Qari,  Salmai
Public Economics, MPI for Tax Law and Public Finance, Max Planck Society;

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Zitation

Konrad, K. A., Qari, S., & Lohse, T. (2011). Customs Compliance and the Power of Imagination. Working Paper of the Max Planck Institute for Tax Law and Public Finance, 2011-18.


Zitierlink: http://hdl.handle.net/11858/00-001M-0000-000F-46C0-8
Zusammenfassung
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.