American Economic Journal: Economic Policy · 2026 · Essi Eerola、Tuomas Kosonen、Kaisa Kotakorpi、Teemu Lyytikäinen、Jarno Tuimala
中文摘要
我们利用新颖的第三方信息和大规模随机实地实验研究租金收入税收遵从。第三方信息结合了关于公寓所有权和居住情况的登记数据。该随机对照试验(RCT)将这一新的第三方信息用于实验处理的定向与设计，提高了申报租金收入的倾向以及扣除费用后的申报租金收入金额。我们的研究设计还使我们能够识别所有权网络中的成员，并分析他们之间税收执法中的溢出效应。我们发现存在正的申报溢出效应。我们未发现对资产市场交易存在实际影响的证据。(JEL C93, D83, H26, K34, R31)
Abstract
We study rental income tax compliance using novel third-party information and a large-scale randomized field experiment. The third-party information combines register data on the ownership and occupancy of apartments. The RCT used this new third-party information in the targeting and design of experimental treatments, and increased the propensity to report rental income and the amount of reported rental income net of expenses. Our research design also allows us to identify members of ownership networks and analyze spillover effects in tax enforcement between them. We find positive reporting spillovers. We do not find evidence of real effects on asset market transactions. (JEL C93, D83, H26, K34, R31)