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Taxation of short-term rentals: Evidence from the introduction of the “Airbnb tax” in Norway
Jönköping University, Jönköping International Business School, JIBS, Economics. Jönköping University, Jönköping International Business School, JIBS, Centre for Entrepreneurship and Spatial Economics (CEnSE). Jönköping University, Jönköping International Business School, JIBS, Media, Management and Transformation Centre (MMTC).ORCID iD: 0000-0003-0722-4202
Jönköping University, Jönköping International Business School, JIBS, Economics. Jönköping University, Jönköping International Business School, JIBS, Centre for Entrepreneurship and Spatial Economics (CEnSE).
2023 (English)In: Economics Letters, ISSN 0165-1765, E-ISSN 1873-7374, Vol. 226, article id 111120Article in journal (Refereed) 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.

Place, publisher, year, edition, pages
Elsevier, 2023. Vol. 226, article id 111120
Keywords [en]
Digital platforms, Home sharing, Income tax, Tax enforcement
National Category
Economics
Identifiers
URN: urn:nbn:se:hj:diva-60312DOI: 10.1016/j.econlet.2023.111120ISI: 000988065000001Scopus ID: 2-s2.0-85153303350Local ID: HOA;;878467OAI: oai:DiVA.org:hj-60312DiVA, id: diva2:1754831
Funder
The Jan Wallander and Tom Hedelius FoundationAvailable from: 2023-05-04 Created: 2023-05-04 Last updated: 2023-06-01Bibliographically approved

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Garz, MarcelSchneider, Andrea

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Economics Letters
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