Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/233341 
Year of Publication: 
2019
Series/Report no.: 
Discussion paper No. 126
Publisher: 
Aboa Centre for Economics (ACE), Turku
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.
Subjects: 
tax compliance
tax enforcement
field experiment
rental housing markets
JEL: 
H26
H83
R31
Document Type: 
Working Paper

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