租赁住房市场的税收遵从: 来自一项实地实验的证据
Tax Compliance in the Rental Housing Market: Evidence from a Field Experiment
American Economic Journal: Economic Policy · 2019 · [{"name": "Essi Eerola", "affiliation": ["Bank of Finland", "VATT Institute for Economic Research"]}, {"name": "Tuomas Kosonen", "affiliation": ["University of Helsinki"]}, {"name": "Kaisa Kotakorpi", "affiliation": ["Ifo Institute for Economic Research", "University of Turku"]}, {"name": "Teemu Lyytikäinen", "affiliation": ["VATT Institute for Economic Research", "Economic Research Centre"]}, {"name": "Jarno Tuimala", "affiliation": []}]
中文摘要
我们利用一项大规模随机实地实验和包含公寓所有权第三方信息的登记数据，研究租金收入的税收遵从问题。我们分析了潜在房东对处理信件的反应：这些信件或是告知其税收执法将更加严格，或是提供有关租金收入税申报做法的简化信息。我们发现，两类信件都提高了房东申报租金收入的倾向，其中告知房东税收执法中将使用第三方信息的信件效果最强。我们的研究设计还使我们能够分析税收执法中不同类型的溢出效应。我们发现有迹象表明，同一住户内部存在正向的申报溢出效应，但未发现本地租赁市场中房东之间存在溢出效应的明确证据。
Abstract
We study rental income tax compliance using a large-scale randomized field experiment and register data with third-party information on the ownership of apartments. We analyze the responses of potential landlords to treatment letters notifying them of stricter tax enforcement, or providing simplifying information on filing practices for the rental income tax. We find that both types of letters caused an increase in the propensity to report rental income, with letters notifying landlords of the use of third-party information in tax enforcement having the strongest effect. Our research design also allows us to analyze different types of spillover effects in tax enforcement. We find an indication of positive reporting spillovers within the household, but do not find clear evidence of spillovers between landlords in local rental markets.