Tax Compliance in the Rental Housing Market: Evidence from a Field Experiment

Essi Eerola, Tuomas Kosonen, Kaisa Kotakorpi () and Teemu Lyytikäinen
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Kaisa Kotakorpi: Finnish Centre of Excellence in Tax Systems Research, Tampere University, VATT Institute for Economic Research

No 14, Working Papers from Finnish Centre of Excellence in Tax Systems Research

Abstract: 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.

Keywords: Tax compliance; field experiment; rental market; spillovers; real effects of tax enforcement (search for similar items in EconPapers)
JEL-codes: H26 H31 (search for similar items in EconPapers)
Pages: 48 pages
Date: 2023-06
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Published in FIT Working Paper Series, Finnish Center of Excellence in Tax Systems Research

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Related works:
Working Paper: Tax Compliance in the Rental Housing Market: Evidence from a Field Experiment (2019)
Working Paper: Tax Compliance in the RentalHousing Market: Evidence from aField Experiment (2019)
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Persistent link: https://EconPapers.repec.org/RePEc:fit:wpaper:14

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