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Sustainable consumer tax evasion theory under information inattention

  • 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.

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Author of HS ReutlingenHerzog, Bodo
Erschienen in:Sustainability
Place of publication:Basel
Document Type:Article
Year of Publication:2021
Tag:behavioral inattention; sustainable policy; tax evasion
Page Number:13
First Page:1
Last Page:13
Article Number:562
DDC classes:333.7 Natürliche Ressourcen, Energie und Umwelt
Open Access?:Ja
Licence (German):License Logo  Creative Commons - CC BY - Namensnennung 4.0 International