• Corpus ID: 150475955

Tax evasion and cognitive dissonance

  title={Tax evasion and cognitive dissonance},
  author={Klaus B. Beckmann and Susan Gattke},
We introduce public signals and cognitive dissonance into the standard Allingham-Sandmo- Yitzhaki (ASY) model of tax evasion. It turns out that the pres- ence of cognitive dissonance attenuates tax evasion as individuals dislike allowing their true bevhaviour to diverge from their public statement of the “admissible” degree of tax evasion, which, in turn, they use to influence the probability of detection. Some potential policy conclusions and extensions are discussed. 
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