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Tax Compliance in the Rental Housing Market: Evidence from a Field Experiment
(Valtion taloudellinen tutkimuskeskus, 2019-10-03)
We study rental income tax compliance using a large-scale randomized fild experiment and register data with third-party information on the ownership of apartments. We analyze the responses of potential landlords to treatment ...
Missing Miles: Evasion Responses to Car Taxes
(Valtion taloudellinen tutkimuskeskus, 2019-10-03)
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 ...