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Transaction-tax evasion in the housing market

José G. Montalvo, Amedeo Piolatto () and Josep Raya

Regional Science and Urban Economics, 2020, vol. 81, issue C

Abstract: We model the behaviour of a mortgagor considering to evade the real estate transfer tax. We build an observable measure of over-appraisal that is inversely related to tax evasion and conclude that the tax authority could focus auditing efforts on low-appraisal transactions.

Keywords: Transfer tax; Tax evasion; Housing market; Mortgage; Appraisal; Loan-to-value; Tax-morale (search for similar items in EconPapers)
JEL-codes: G21 H26 R21 (search for similar items in EconPapers)
Date: 2020
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Related works:
Working Paper: Transaction-tax Evasion in the Housing Market (2019) Downloads
Working Paper: Transaction-tax evasion in the housing market (2019) Downloads
Working Paper: Transaction-tax evasion in the housing market (2019) Downloads
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Persistent link: https://EconPapers.repec.org/RePEc:eee:regeco:v:81:y:2020:i:c:s0166046219302650

DOI: 10.1016/j.regsciurbeco.2020.103526

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