{"id":404093,"date":"2019-03-26T11:30:25","date_gmt":"2019-03-26T10:30:25","guid":{"rendered":"https:\/\/ieb.ub.edu\/publicaciones\/2019-03-transaction-tax-evasion-in-the-housing-market-2\/"},"modified":"2019-03-26T11:30:25","modified_gmt":"2019-03-26T10:30:25","slug":"2019-03-transaction-tax-evasion-in-the-housing-market","status":"publish","type":"publicacion","link":"https:\/\/ieb.ub.edu\/en\/publications\/2019-03-transaction-tax-evasion-in-the-housing-market\/","title":{"rendered":"2019\/03: Transaction-tax evasion in the housing market"},"content":{"rendered":"","protected":false},"excerpt":{"rendered":"<p>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 \u2018behavioural\u2019 components (shame and stigma) allowing to introduce buyers&#8217; (education) and societal (social capital) characteristics that explain individual and idiosyncratic variations.<\/p>\n","protected":false},"author":1,"featured_media":398374,"menu_order":0,"template":"","meta":{"_acf_changed":false,"_et_pb_use_builder":"","_et_pb_old_content":"","_et_gb_content_width":"","footnotes":""},"tipologia_publicacion":[42],"linea_investigacion":[94,94,94],"class_list":["post-404093","publicacion","type-publicacion","status-publish","has-post-thumbnail","hentry","tipologia_publicacion-working-paper","linea_investigacion-tax-systems-analysis"],"acf":[],"_links":{"self":[{"href":"https:\/\/ieb.ub.edu\/en\/wp-json\/wp\/v2\/publicacion\/404093","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ieb.ub.edu\/en\/wp-json\/wp\/v2\/publicacion"}],"about":[{"href":"https:\/\/ieb.ub.edu\/en\/wp-json\/wp\/v2\/types\/publicacion"}],"author":[{"embeddable":true,"href":"https:\/\/ieb.ub.edu\/en\/wp-json\/wp\/v2\/users\/1"}],"version-history":[{"count":0,"href":"https:\/\/ieb.ub.edu\/en\/wp-json\/wp\/v2\/publicacion\/404093\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ieb.ub.edu\/en\/wp-json\/wp\/v2\/media\/398374"}],"wp:attachment":[{"href":"https:\/\/ieb.ub.edu\/en\/wp-json\/wp\/v2\/media?parent=404093"}],"wp:term":[{"taxonomy":"tipologia_publicacion","embeddable":true,"href":"https:\/\/ieb.ub.edu\/en\/wp-json\/wp\/v2\/tipologia_publicacion?post=404093"},{"taxonomy":"linea_investigacion","embeddable":true,"href":"https:\/\/ieb.ub.edu\/en\/wp-json\/wp\/v2\/linea_investigacion?post=404093"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}