000124358 001__ 124358 000124358 005__ 20241125101128.0 000124358 0247_ $$2doi$$a10.1111/1540-6229.12425 000124358 0248_ $$2sideral$$a132718 000124358 037__ $$aART-2023-132718 000124358 041__ $$aeng 000124358 100__ $$0(orcid)0000-0002-1539-8483$$aLópez-Laborda, Julio$$uUniversidad de Zaragoza 000124358 245__ $$aFighting vacation rental tax evasion through warnings to potential evaders 000124358 260__ $$c2023 000124358 5060_ $$aAccess copy available to the general public$$fUnrestricted 000124358 5203_ $$aThis paper uses differences-in-differences to analyze the effectiveness of messages sent by the Spanish Tax Agency to deter tax evasion by owners of vacation rentals. The results suggest that these messages were effective in the aggregate, as there was an increase both in the declared amount of such income (6–8.5%, depending on the line item under which it is declared) and in the number of filers (29.7–64.2%), and this effectiveness became more marked over time. Notably, there was more response to the intervention from the self-employed. However, in some collectives, the intervention produced the opposite of the intended effect. 000124358 536__ $$9info:eu-repo/grantAgreement/ES/DGA/S23-20R$$9info:eu-repo/grantAgreement/ES/MICINN/PID2021-124713OB-I00 000124358 540__ $$9info:eu-repo/semantics/openAccess$$aby$$uhttp://creativecommons.org/licenses/by/3.0/es/ 000124358 590__ $$a2.0$$b2023 000124358 592__ $$a1.233$$b2023 000124358 591__ $$aBUSINESS, FINANCE$$b100 / 233 = 0.429$$c2023$$dQ2$$eT2 000124358 593__ $$aAccounting$$c2023$$dQ1 000124358 591__ $$aURBAN STUDIES$$b32 / 77 = 0.416$$c2023$$dQ2$$eT2 000124358 593__ $$aFinance$$c2023$$dQ1 000124358 591__ $$aECONOMICS$$b207 / 600 = 0.345$$c2023$$dQ2$$eT2 000124358 593__ $$aEconomics and Econometrics$$c2023$$dQ1 000124358 594__ $$a4.0$$b2023 000124358 655_4 $$ainfo:eu-repo/semantics/article$$vinfo:eu-repo/semantics/publishedVersion 000124358 700__ $$0(orcid)0000-0002-2542-4956$$aVallés-Giménez, Jaime$$uUniversidad de Zaragoza 000124358 700__ $$0(orcid)0000-0002-5525-4556$$aZarate-Marco, Anabel$$uUniversidad de Zaragoza 000124358 7102_ $$14014$$2225$$aUniversidad de Zaragoza$$bDpto. Economía Aplicada$$cÁrea Economía Aplicada 000124358 773__ $$g1 (2023), [30 pp. ]$$pReal estate econ.$$tREAL ESTATE ECONOMICS$$x1080-8620 000124358 8564_ $$s1202021$$uhttps://zaguan.unizar.es/record/124358/files/texto_completo.pdf$$yVersión publicada 000124358 8564_ $$s1639549$$uhttps://zaguan.unizar.es/record/124358/files/texto_completo.jpg?subformat=icon$$xicon$$yVersión publicada 000124358 909CO $$ooai:zaguan.unizar.es:124358$$particulos$$pdriver 000124358 951__ $$a2024-11-22-11:58:18 000124358 980__ $$aARTICLE