Taxation of short-term rentals: Evidence from the introduction of the “Airbnb tax” in Norway

Marcel Garz and Andrea Schneider

Economics Letters, 2023, vol. 226, issue C

Abstract: This research note investigates the impact of a rental-income tax on hosts using Airbnb in Norway. We find that the cost increase implied by the tax did not induce hosts to exit the platform, nor did it lead to an increase in rental prices. These findings support the conjecture that the tax was insufficiently enforced, as it relied on taxpayers to self-report their rental income.

Keywords: Digital platforms; Home sharing; Income tax; Tax enforcement (search for similar items in EconPapers)
Date: 2023
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Citations: View citations in EconPapers (1)

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Persistent link: https://EconPapers.repec.org/RePEc:eee:ecolet:v:226:y:2023:i:c:s0165176523001453

DOI: 10.1016/j.econlet.2023.111120

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