Since free riding is an individually rational behavior a certain amount can be expected to occur. Thus there will always be a strong incentive for individuals to under report their demand for public goods if they believe their tax bill or other form of contribution will be based on their answers.
Suppose instead that individuals believe that the amount of a public good provided is based on their reported demand but that their tax bill is not. If they believe that the more demand they report for the public good the more is provided but that their tax bill is unaffected, free riding would take the form of over reporting demand.
Click Here if you don't see topics listed to the left and below.