Transaction-tax evasion in the housing market
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- dc.contributor.author Garcia Montalvo, José
- dc.contributor.author Piolatto, Amedeo
- dc.contributor.author Raya, Josep M.
- dc.contributor.other Universitat Pompeu Fabra. Departament d'Economia i Empresa
- dc.date.accessioned 2020-05-25T09:27:11Z
- dc.date.available 2020-05-25T09:27:11Z
- dc.date.issued 2019-03-01
- dc.date.modified 2020-05-25T09:25:54Z
- dc.description.abstract 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 eorts 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 conrms 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.
- dc.format.mimetype application/pdf*
- dc.identifier https://econ-papers.upf.edu/ca/paper.php?id=1645
- dc.identifier.citation
- dc.identifier.uri http://hdl.handle.net/10230/44800
- dc.language.iso eng
- dc.relation.ispartofseries Economics and Business Working Papers Series; 1645
- dc.rights L'accés als continguts d'aquest document queda condicionat a l'acceptació de les condicions d'ús establertes per la següent llicència Creative Commons
- dc.rights.accessRights info:eu-repo/semantics/openAccess
- dc.rights.uri http://creativecommons.org/licenses/by-nc-nd/3.0/es/
- dc.subject.keyword transfer tax
- dc.subject.keyword tax evasion
- dc.subject.keyword second-hand housing market
- dc.subject.keyword overappraisal
- dc.subject.keyword loan-to-value
- dc.subject.keyword corruption
- dc.subject.keyword social capital
- dc.subject.keyword stigma
- dc.subject.keyword shame
- dc.subject.keyword education
- dc.subject.keyword Statistics, Econometrics and Quantitative Methods
- dc.title Transaction-tax evasion in the housing market
- dc.title.alternative
- dc.type info:eu-repo/semantics/workingPaper