TY - JOUR U1 - Zeitschriftenartikel, wissenschaftlich - begutachtet (reviewed) A1 - Herzog, Bodo T1 - Sustainable consumer tax evasion theory under information inattention JF - Sustainability N2 - This article studies the renewed interest surrounding sustainable public finance and the topic of tax evasion as well as the new theory of information inattention. Extending a model of tax evasion with the notion of inattention reveals novel findings about policy instruments that can be used to mitigate tax evasion. We show that the attention parameters regarding tax rates, financial penalty schemes and income levels are as important as the level of the detection probability and the financial penalty incurred. Thus, our theory recommends the enhancement of sustainability in public policy, particularly in tax policy. Consequently, the paper contributes both to the academic and public policy debate. KW - tax evasion KW - sustainable policy KW - behavioral inattention Y1 - 2021 UN - https://nbn-resolving.org/urn:nbn:de:bsz:rt2-opus4-30807 SN - 2071-1050 SS - 2071-1050 U6 - https://doi.org/10.3390/su13020562 DO - https://doi.org/10.3390/su13020562 VL - 13 IS - 2 SP - 1 EP - 13 S1 - 13 PB - MDPI CY - Basel ER -