Compliance with Endogenous Audit Probabilities

In this paper, we study the effect of endogenous audit probabilities on reporting behavior in a face-to-face compliance situation, such as at customs. In an experimental setting in which underreporting has a higher expected payoff than truthful reporting, we find an increase in compliance of about 8...

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Veröffentlicht in:	The Scandinavian journal of economics 2017-07, Vol.119 (3), p.821-850
Hauptverfasser:	Konrad, Kai A., Lohse, Tim, Qari, Salmai
Format:	Artikel
Sprache:	eng
Schlagworte:	Audit probability Audits Compliance customs Customs regulations Endogenous face value H26 H31 JEL classification: C91 K42 Psychological aspects tax evasion Underreporting
Online-Zugang:	Volltext
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