Tax evasion with a conscience

How do moral concerns affect fraud and detection, for example, tax compliance and the need for audits? We propose answers by exploring a psychological $2\times 1\times 2\times 1$ inspection game which incorporates belief-dependent guilt, unawareness, and third-party audience effects. Novel conclusions are drawn regarding whose behavior is affected by moral concerns (it's the inspector's more than the inspectee's) as well as the policy issue whether to allow the use of a principle of public access whereby tax returns are made public information.