Tax Compliance in the RentalHousing Market: Evidence from aField Experiment

Essi Eerola, Tuomas Kosonen, Kaisa Kotakorpi and Teemu Lyytikäinen
Additional contact information
Essi Eerola: VATT Institute for Economic Research and CESifo
Kaisa Kotakorpi: VATT, University of Turku and CESifo
Teemu Lyytikäinen: VATT
Authors registered in the RePEc Author Service: Teemu Lyytikäinen

No 126, Discussion Papers from Aboa Centre for Economics

Abstract: We study rental income tax compliance using a large-scale randomizedfield experiment and register data with third-party information on theownership of apartments. We analyze the responses of potential land-lords to treatment letters notifying them of stricter tax enforcement. Wealso study spillover effects of tax enforcement within the household andbetween landlords within local rental markets. We find an increase inreported income after an enforcement letter is sent to landlords. We alsofind positive reporting spillovers between spouses, as well as betweenlandlords in a subgroup of more likely evaders.

Keywords: tax compliance; tax enforcement; field experiment; rental housing markets (search for similar items in EconPapers)
JEL-codes: H26 H83 R31 (search for similar items in EconPapers)
Pages: 24
Date: 2019-05
New Economics Papers: this item is included in nep-eur, nep-exp, nep-iue, nep-pbe and nep-ure
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (3)

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http://ace-economics.fi/kuvat/dp126.pdf (application/pdf)

Related works:
Working Paper: Tax Compliance in the Rental Housing Market: Evidence from a Field Experiment (2023)
Working Paper: Tax Compliance in the Rental Housing Market: Evidence from a Field Experiment (2019)
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Persistent link: https://EconPapers.repec.org/RePEc:tkk:dpaper:dp126

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