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Taxation of short-term rentals: Evidence from the introduction of the “Airbnb tax” in Norway
Jönköping University, Internationella Handelshögskolan, IHH, Nationalekonomi. Jönköping University, Internationella Handelshögskolan, IHH, Centre for Entrepreneurship and Spatial Economics (CEnSE). Jönköping University, Internationella Handelshögskolan, IHH, Media, Management and Transformation Centre (MMTC).ORCID-id: 0000-0003-0722-4202
Jönköping University, Internationella Handelshögskolan, IHH, Nationalekonomi. Jönköping University, Internationella Handelshögskolan, IHH, Centre for Entrepreneurship and Spatial Economics (CEnSE).
2023 (engelsk)Inngår i: Economics Letters, ISSN 0165-1765, E-ISSN 1873-7374, Vol. 226, artikkel-id 111120Artikkel i tidsskrift (Fagfellevurdert) Published
Abstract [en]

This research note investigates the impact of a rental-income tax on hosts using Airbnb in Norway. We find that the cost increase implied by the tax did not induce hosts to exit the platform, nor did it lead to an increase in rental prices. These findings support the conjecture that the tax was insufficiently enforced, as it relied on taxpayers to self-report their rental income.

sted, utgiver, år, opplag, sider
Elsevier, 2023. Vol. 226, artikkel-id 111120
Emneord [en]
Digital platforms, Home sharing, Income tax, Tax enforcement
HSV kategori
Identifikatorer
URN: urn:nbn:se:hj:diva-60312DOI: 10.1016/j.econlet.2023.111120ISI: 000988065000001Scopus ID: 2-s2.0-85153303350Lokal ID: HOA;;878467OAI: oai:DiVA.org:hj-60312DiVA, id: diva2:1754831
Forskningsfinansiär
The Jan Wallander and Tom Hedelius FoundationTilgjengelig fra: 2023-05-04 Laget: 2023-05-04 Sist oppdatert: 2023-06-01bibliografisk kontrollert

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Garz, MarcelSchneider, Andrea

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