التفاصيل البيبلوغرافية
| العنوان: |
Transaction-tax Evasion in the Housing Market |
| المؤلفون: |
José García-Montalvo, Amedeo Piolatto, Josep M. Raya |
| المصدر: |
Barcelona School of Economics, Working Papers. |
| الوصف: |
We model the behaviour of a mortgagor considering to evade the real estate transfer tax. We build an observable measure of over-appraisal that is inversely related with tax evasion and conclude that the tax authority could focus auditing efforts on low-appraisal transactions. We include `behavioural' components (shame and stigma) allowing to introduce buyers' and societal characteristics that explain individual and idiosyncratic variations. Our empirical analysis confirms the predictions using a unique database for Spain, where we directly observe: real payment, value declared to the authority, appraisal, buyers' educational level and local levels of corruption and trust. |
| Original Identifier: |
1080 |
| نوع الوثيقة: |
redif-paper |
| اللغة: |
English |
| الإتاحة: |
https://ideas.repec.org/p/bge/wpaper/1080.html |
| رقم الأكسشن: |
edsrep.p.bge.wpaper.1080 |
| قاعدة البيانات: |
RePEc |
