The present paper is a follow-up to the journal paper (Bra¨uner,
2014) which in turn is a revised and extended version of the
conference paper (Bra¨uner, 2013). These papers were concerned
with formalizations of the reasoning when giving correct
responses to the psychological tests called the Sally-Anne
task and the Smarties task, testing children’s capacity to ascribe
false beliefs to others. In the present paper we give an
analysis of what goes wrong when incorrect answers are given.
Our analysis corroborates the claim that children under four
and autistic children have difficulties shifting to a perspective
different from their own.
