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Tax Compliance in the Rental Housing Market: Evidence from a Field Experiment

Author

Listed:
  • Essi Eerola
  • Tuomas Kosonen
  • Kaisa Kotakorpi
  • Teemu Lyytikäinen

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.

Suggested Citation

  • Essi Eerola & Tuomas Kosonen & Kaisa Kotakorpi & Teemu Lyytikäinen, 2026. "Tax Compliance in the Rental Housing Market: Evidence from a Field Experiment," American Economic Journal: Economic Policy, American Economic Association, vol. 18(2), pages 181-211, May.
    • Handle: RePEc:aea:aejpol:v:18:y:2026:i:2:p:181-211
    DOI: 10.1257/pol.20230414
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    More about this item

    JEL classification:

    • C93 - Mathematical and Quantitative Methods - - Design of Experiments - - - Field Experiments
    • D83 - Microeconomics - - Information, Knowledge, and Uncertainty - - - Search; Learning; Information and Knowledge; Communication; Belief; Unawareness
    • H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
    • K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law
    • R31 - Urban, Rural, Regional, Real Estate, and Transportation Economics - - Real Estate Markets, Spatial Production Analysis, and Firm Location - - - Housing Supply and Markets

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