Tax Compliance in the Rental Housing Market: Evidence from a Field Experiment
Eerola, Essi; Kosonen, Tuomas; Kotakorpi, Kaisa; Lyytikäinen, Teemu (2023-06-23)
Lataukset:
Eerola, Essi
Kosonen, Tuomas
Kotakorpi, Kaisa
Lyytikäinen, Teemu
Tampereen yliopisto
23.06.2023
Julkaisun pysyvä osoite on
https://urn.fi/URN:NBN:fi-fe202401041465
https://urn.fi/URN:NBN:fi-fe202401041465
Kuvaus
nonPeerReviewed
Tiivistelmä
We study rental income tax compliance using novel third-party information and a large-scale randomized field experiment. The third-party information combines register data on the ownership and occupancy of apartments. The RCT sent information letters about the usage of third-party information in tax enforcement. This increased the propensity to report rental income and the amount of reported rental income net of expenses. Our research design also allows us to identify members of ownership networks and analyze spillover effects in tax enforcement between them. We find positive reporting spillovers. We do not find evidence of real effects on asset market transactions.
Tutkimusteema
Local public finance and provision of public services
JEL
H26, H31
Avainsanat
Tax compliance, field experiment, rental market, spillovers, real effects of tax enforcement
Kokoelmat
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