Missing miles: Evasion responses to car taxes

• 成果类型: Article
• 署名作者: Harju, Jarkko; Kosonen, Tuomas; Slemrod, Joel
• 署名单位: VATT Institute for Economic Research; University of Michigan System; University of Michigan
• 刊物名称: JOURNAL OF PUBLIC ECONOMICS
• ISSN/ISSBN: 0047-2727
• DOI: 10.1016/j.jpubeco.2019.104108
• 发表日期: 2020
• 关键词: Car tax; Tax evasion; Enforcement measures

摘要

We study a tax evasion response to car taxes in Finland, where used car importers overstate the mileage to reduce tax liability. First, we develop a tax evasion measure by comparing reported mileage upon import with subsequent information from vehicle inspections, and find that a decline in mileage - missing miles - occurs frequently. Second, we analyze a tax rate increase, and observe a reduction in the number of imported used cars, but only among non-evaders. Finally, we analyze an RCT informing some potential importers about a program of inspections that uncovers true odometer readings, and the results suggest that third-party reporting reduces evasion. (C) 2019 Elsevier B.V. All rights reserved.