Haku
Viitteet 1-2 / 2
The optimal tax treatment of housing capital in the neoclassical growth model
(Valtion taloudellinen tutkimuskeskus VATT, 2009-03-30)
In a dynamic setting, housing capital is both an asset and a consumption good. But should it be taxed like other forms of consumption or like other forms of capital? We analyze this question by considering the taxation of ...
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 ...