ca

IEB

Universitat de Barcelona logotipo
Working Paper
Anàlisi de Sistemes Impositius
José G. Montalvo, Amedeo Piolatto, Josep Raya

2019/03: Transaction-tax evasion in the housing market

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.



Download PDF

Aquesta web utilitza cookies per a personalitzar la navegació i millorar els seus serveis. Si continua navegant, vostè accepta el seu ús de conformitat amb la nostra política de cookies. Veure més informació