Garcia Montalvo, JoséPiolatto, AmedeoRaya, Josep M.Universitat Pompeu Fabra. Departament d'Economia i Empresa2020-05-252020-05-252019-03-01http://hdl.handle.net/10230/44800We 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.application/pdfengL'accés als continguts d'aquest document queda condicionat a l'acceptació de les condicions d'ús establertes per la següent llicència Creative CommonsTransaction-tax evasion in the housing market<resourceType xmlns="http://datacite.org/schema/kernel-3" resourceTypeGeneral="Other">info:eu-repo/semantics/workingPaper</resourceType><subject xmlns="http://datacite.org/schema/kernel-3" subjectScheme="keyword">transfer tax</subject><subject xmlns="http://datacite.org/schema/kernel-3" subjectScheme="keyword">tax evasion</subject><subject xmlns="http://datacite.org/schema/kernel-3" subjectScheme="keyword">second-hand housing market</subject><subject xmlns="http://datacite.org/schema/kernel-3" subjectScheme="keyword">overappraisal</subject><subject xmlns="http://datacite.org/schema/kernel-3" subjectScheme="keyword">loan-to-value</subject><subject xmlns="http://datacite.org/schema/kernel-3" subjectScheme="keyword">corruption</subject><subject xmlns="http://datacite.org/schema/kernel-3" subjectScheme="keyword">social capital</subject><subject xmlns="http://datacite.org/schema/kernel-3" subjectScheme="keyword">stigma</subject><subject xmlns="http://datacite.org/schema/kernel-3" subjectScheme="keyword">shame</subject><subject xmlns="http://datacite.org/schema/kernel-3" subjectScheme="keyword">education</subject><subject xmlns="http://datacite.org/schema/kernel-3" subjectScheme="keyword">Statistics, Econometrics and Quantitative Methods</subject><rights xmlns="http://datacite.org/schema/kernel-3">info:eu-repo/semantics/openAccess</rights>