Planned maintenance
A system upgrade is planned for 10/12-2024, at 12:00-13:00. During this time DiVA will be unavailable.
Change search
CiteExportLink to record
Permanent link

Direct link
Cite
Citation style
  • apa
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf
Data sharing and tax enforcement: Evidence from short-term rentals in Denmark
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: Regional Science and Urban Economics, ISSN 0166-0462, E-ISSN 1879-2308, Vol. 101, article id 103912Article in journal (Refereed) Published
Abstract [en]

Airbnb and other home-sharing platforms have been facing increasing regulation over the past years, mainly in the form of restricting short-term rentals through day caps. In contrast, as one of the first countries in the world, Denmark applied a collaborative strategy: In 2018, the government negotiated an agreement with Airbnb about the transmission of income data from the platform to the tax agency. We analyze how this data-sharing agreement affected hosts' behavior on the platform, using a difference-in-differences approach with Sweden as a counterfactual. We find that the agreement reduced hosts’ propensity to list property on the platform by 14%, while increasing listing prices by 11%. Our results indicate that platform exits were mostly limited to single-property hosts. In contrast, hosts with many properties and those in areas with initially low Airbnb penetration made their rental objects more often available and managed to increase the number of bookings. Overall, the findings imply that the data-sharing agreement not only helped to increase tax compliance but also led to a commercialization and spatial re-organization of short-term renting in Denmark.

Place, publisher, year, edition, pages
Elsevier, 2023. Vol. 101, article id 103912
Keywords [en]
Airbnb, DAC7, Digital platforms, Home sharing, Income tax, Tax enforcement
National Category
Economics
Identifiers
URN: urn:nbn:se:hj:diva-61330DOI: 10.1016/j.regsciurbeco.2023.103912ISI: 001010950900001Scopus ID: 2-s2.0-85161033498Local ID: HOA;;886511OAI: oai:DiVA.org:hj-61330DiVA, id: diva2:1770938
Funder
The Jan Wallander and Tom Hedelius Foundation, P21-0158Available from: 2023-06-20 Created: 2023-06-20 Last updated: 2023-08-14Bibliographically approved

Open Access in DiVA

No full text in DiVA

Other links

Publisher's full textScopus

Authority records

Garz, MarcelSchneider, Andrea

Search in DiVA

By author/editor
Garz, MarcelSchneider, Andrea
By organisation
JIBS, EconomicsJIBS, Centre for Entrepreneurship and Spatial Economics (CEnSE)JIBS, Media, Management and Transformation Centre (MMTC)
In the same journal
Regional Science and Urban Economics
Economics

Search outside of DiVA

GoogleGoogle Scholar

doi
urn-nbn

Altmetric score

doi
urn-nbn
Total: 83 hits
CiteExportLink to record
Permanent link

Direct link
Cite
Citation style
  • apa
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf