Identifying tax compliance from changes in enforcement : theory and empirics / Andrew Bibler, Laura Grigolon, Keith Teltser and Mark Tremblay
Mitwirkende(r): Resource type: Ressourcentyp: Buch (Online)Buch (Online)Sprache: Englisch Reihen: Centre for Economic Policy Research. Discussion papers ; DP18805Verlag: London : Centre for Economic Policy Research, 03 February 2024Beschreibung: 1 Online-Ressource (circa 38 Seiten) : IllustrationenSchlagwörter: Genre/Form: Online-Ressourcen: Zusammenfassung: Governments increasingly use changes in tax rules to combat evasion. We develop a general approach to point-identify tax compliance along with supply and demand elasticities; identification requires data on prices and quantities before and after changes in tax enforcement and a demand or supply shifter. We illustrate our approach using data on Airbnb collection agreements, where full enforcement is achieved by shifting the tax burden away from hosts to renters via the platform. We find that taxes are paid on roughly zero to 3.5 percent of Airbnb transactions prior to enforcement.PPN: PPN: 188091817XPackage identifier: Produktsigel: ZDB-1-CEPPDieser Titel hat keine Exemplare