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

• 成果类型: Article
• 署名作者: Eerola, Essi; Kosonen, Tuomas; Kotakorpi, Kaisa; Lyytikainen, Teemu
• 署名单位: Bank of Finland; Tampere University
• 刊物名称: AMERICAN ECONOMIC JOURNAL-ECONOMIC POLICY
• ISSN/ISSBN: 1945-7731
• DOI: 10.1257/pol.20230414
• 发表日期: 2026
• 关键词: evasion

摘要

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 used this new third-party information in the targeting and design of experimental treatments, and 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. (JEL C93, D83, H26, K34, R31)