Bitte verwenden Sie diesen Link, um diese Publikation zu zitieren, oder auf sie als Internetquelle zu verweisen: https://hdl.handle.net/10419/233341 
Erscheinungsjahr: 
2019
Schriftenreihe/Nr.: 
Discussion paper No. 126
Verlag: 
Aboa Centre for Economics (ACE), Turku
Zusammenfassung: 
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.
Schlagwörter: 
tax compliance
tax enforcement
field experiment
rental housing markets
JEL: 
H26
H83
R31
Dokumentart: 
Working Paper

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