Transaction-tax evasion in the housing market
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DOI: 10.1016/j.regsciurbeco.2020.103526
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… read more here.
Keywords: tax evasion; transaction tax; tax; housing market ... See more keywords