Tuomas Kosonen, VATT Institute for Economic Research
2 November 12:30 to 13:45
Research Seminar - Online
Tuomas Kosonen is a Research Professor specialising on taxation and income transfers. His research centres on understanding the behavioural and distributional effects created by various tax and benefit policies. His peer-reviewed publications have focused on analysing the effects of value added taxation and family benefit policies. More broadly Dr. Kosonen studies various questions in public economics and labour economics.
Title
Tax Compliance in the Rental Housing Market: Evidence from a Field Experiment
Tuomas Kosonen, Essi Eerola, Kaisa Kotakorpi, Teemu Lyytikäinen and Jarno Tuimala
Abstract
We study rental income tax compliance using novel third-party information and a large-scale randomized field experiment informing taxpayers about the usage of this information in tax enforcement. The third-party information is register data on the ownership of apartments and tenants. In the RCT tax authorities send treatment letters notifying potential landlords of stricter tax enforcement and the use of third-party information. We find that the letters caused an increase in the propensity to report rental income and an increase in 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 within them. We find positive reporting spillovers. We do not find evidence of any real effects in housing markets.
Register
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