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?:abstract
  • We model the behaviour of a mortgagor considering to evade the real estate transfer tax. We build an observable measure of over-appraisal that is inversely related with tax evasion and conclude that the tax authority could focus auditing efforts on low-appraisal transactions. We include `behavioural' components (shame and stigma) allowing to introduce buyers' and societal characteristics that explain individual and idiosyncratic variations. Our empirical analysis confirms the predictions using a unique database for Spain, where we directly observe: real payment, value declared to the authority, appraisal, buyers' educational level and local levels of corruption and trust. (xsd:string)
?:author
?:comment
  • https://www.barcelonagse.eu/sites/default/files/working_paper_pdfs/1080.pdf. (EVS) (xsd:string)
?:dataSource
  • EVS-Bibliography (xsd:string)
?:dateModified
  • 2019 (xsd:gyear)
?:datePublished
  • 2019 (xsd:gyear)
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?:fromPage
  • 45 (xsd:string)
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?:inLanguage
  • english (xsd:string)
?:issueNumber
  • 1080 (xsd:string)
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?:name
  • Transaction-tax Evasion in the Housing Market (xsd:string)
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?:publicationType
  • techreport (xsd:string)
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?:sourceInfo
  • (1080), 45, 2019 (xsd:string)
  • Bibsonomy (xsd:string)
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  • European Values Study (EVS) (xsd:string)
?:tags
  • 2019 (xsd:string)
  • EB_contra (xsd:string)
  • EVS (xsd:string)
  • EVS_input2020 (xsd:string)
  • EVS_pro (xsd:string)
  • FDZ_IUP (xsd:string)
  • checked (xsd:string)
  • datfeld (xsd:string)
  • english (xsd:string)
  • kbe (xsd:string)
  • techreport (xsd:string)
  • transfer20 (xsd:string)
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  • 45 (xsd:string)
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