124358 20241125101128.0 doi 10.1111/1540-6229.12425 sideral 132718 ART-2023-132718 eng López-Laborda, Julio Universidad de Zaragoza (orcid)0000-0002-1539-8483 Fighting vacation rental tax evasion through warnings to potential evaders 2023 Access copy available to the general public Unrestricted This 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. info:eu-repo/grantAgreement/ES/DGA/S23-20R info:eu-repo/grantAgreement/ES/MICINN/PID2021-124713OB-I00 info:eu-repo/semantics/openAccess by http://creativecommons.org/licenses/by/3.0/es/ 2.0 2023 BUSINESS, FINANCE 100 / 233 = 0.429 2023 Q2 T2 URBAN STUDIES 32 / 77 = 0.416 2023 Q2 T2 ECONOMICS 207 / 600 = 0.345 2023 Q2 T2 1.233 2023 Accounting 2023 Q1 Finance 2023 Q1 Economics and Econometrics 2023 Q1 4.0 2023 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Vallés-Giménez, Jaime Universidad de Zaragoza (orcid)0000-0002-2542-4956 Zarate-Marco, Anabel Universidad de Zaragoza (orcid)0000-0002-5525-4556 4014 225 Universidad de Zaragoza Dpto. Economía Aplicada Área Economía Aplicada 1 (2023), [30 pp. ] Real estate econ. REAL ESTATE ECONOMICS 1080-8620 1202021 http://zaguan.unizar.es/record/124358/files/texto_completo.pdf Versión publicada 1639549 http://zaguan.unizar.es/record/124358/files/texto_completo.jpg?subformat=icon icon Versión publicada oai:zaguan.unizar.es:124358 articulos driver 2024-11-22-11:58:18 ARTICLE