Please use this identifier to cite or link to this item:
http://hdl.handle.net/2445/134065
Full metadata record
DC Field | Value | Language |
---|---|---|
dc.contributor.author | Montalvo, José G. | - |
dc.contributor.author | Piolatto, Amedeo | - |
dc.contributor.author | Raya Vílchez, José María | - |
dc.date.accessioned | 2019-05-29T12:26:10Z | - |
dc.date.available | 2019-05-29T12:26:10Z | - |
dc.date.issued | 2019 | - |
dc.identifier.uri | http://hdl.handle.net/2445/134065 | - |
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 efforts 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 confirms 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. | ca |
dc.format.extent | 44 p. | - |
dc.format.mimetype | application/pdf | - |
dc.language.iso | eng | ca |
dc.publisher | Institut d’Economia de Barcelona | ca |
dc.relation.isformatof | Reproducció del document publicat a: http://ieb.ub.edu/wp-content/uploads/2019/03/2019-IEB-WorkingPaper-03.pdf | - |
dc.relation.ispartof | IEB Working Paper 2019/04 | - |
dc.relation.ispartofseries | [WP E-IEB19/03] | ca |
dc.rights | cc-by-nc-nd, (c) Montalvo et al., 2019 | - |
dc.rights.uri | http://creativecommons.org/licenses/by-nc-nd/3.0/es/ | * |
dc.source | IEB (Institut d’Economia de Barcelona) – Working Papers | - |
dc.subject.classification | Frau fiscal | cat |
dc.subject.classification | Política de l'habitatge | cat |
dc.subject.classification | Corrupció administrativa | - |
dc.subject.other | Tax planning | eng |
dc.subject.other | Housing policy | eng |
dc.subject.other | Corruption | - |
dc.title | Transaction-tax evasion in the housing market | ca |
dc.type | info:eu-repo/semantics/workingPaper | ca |
dc.rights.accessRights | info:eu-repo/semantics/openAccess | ca |
Appears in Collections: | IEB (Institut d’Economia de Barcelona) – Working Papers |
Files in This Item:
File | Description | Size | Format | |
---|---|---|---|---|
IEB19-03_Montalvo+Piolatto+Raya.pdf | 1.28 MB | Adobe PDF | View/Open |
This item is licensed under a Creative Commons License