التفاصيل البيبلوغرافية
| العنوان: |
Transaction-tax evasion in the housing market |
| المؤلفون: |
José Garcia Montalvo, Amedeo Piolatto, Josep M. Raya |
| المصدر: |
Department of Economics and Business, Universitat Pompeu Fabra, Economics Working Papers. |
| الوصف: |
We model the behaviour of a buyer trying to evade the real estate transfer tax. We identify over-appraisal as a key, easily-observable element that is inversely related with tax evasion. We conclude that the tax authority could focus auditing e orts on low-appraisal transactions. We include `behavioural'components (shame and stigma) allowing to introduce buyers'(education) and societal (social capital) characteristics that explain individual and idiosyncratic variations.Our empirical analysis con rms the predictions using a unique database, where we directly observe: real payment, value declared to the authority,appraisal, buyers' educational level and local levels of corruption and trust. |
| Original Identifier: |
1645 |
| نوع الوثيقة: |
redif-paper |
| اللغة: |
English |
| الإتاحة: |
https://ideas.repec.org/p/upf/upfgen/1645.html |
| رقم الأكسشن: |
edsrep.p.upf.upfgen.1645 |
| قاعدة البيانات: |
RePEc |
