Fighting vacation rental tax evasion through warnings to potential evaders

López-Laborda, Julio (Universidad de Zaragoza) ; Vallés-Giménez, Jaime (Universidad de Zaragoza) ; Zarate-Marco, Anabel (Universidad de Zaragoza)

Resumen: 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.

Idioma: Inglés

DOI: 10.1111/1540-6229.12425

Año: 2023

Publicado en: REAL ESTATE ECONOMICS 1 (2023), [30 pp. ]
ISSN: 1080-8620

Factor impacto JCR: 2.0 (2023)

Categ. JCR: BUSINESS, FINANCE rank: 100 / 233 = 0.429 (2023) - Q2 - T2
Categ. JCR: URBAN STUDIES rank: 32 / 77 = 0.416 (2023) - Q2 - T2
Categ. JCR: ECONOMICS rank: 207 / 600 = 0.345 (2023) - Q2 - T2

Factor impacto CITESCORE: 4.0 - Finance (Q2) - Accounting (Q2) - Economics and Econometrics (Q2)

Factor impacto SCIMAGO: 1.233 - Accounting (Q1) - Finance (Q1) - Economics and Econometrics (Q1)

Financiación: info:eu-repo/grantAgreement/ES/DGA/S23-20R
Financiación: info:eu-repo/grantAgreement/ES/MICINN/PID2021-124713OB-I00

Tipo y forma: Article (Published version)

Área (Departamento): Área Economía Aplicada (Dpto. Economía Aplicada)