Data sharing and tax enforcement: Evidence from short-term rentals in Denmark
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DOI: 10.1016/j.regsciurbeco.2023.103912
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Cited by:
- Garz, Marcel & Schneider, Andrea, 2023. "Taxation of short-term rentals: Evidence from the introduction of the “Airbnb tax” in Norway," Economics Letters, Elsevier, vol. 226(C).
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More about this item
Keywords
Airbnb; DAC7; Digital platforms; Home sharing; Income tax; Tax enforcement;All these keywords.
JEL classification:
- H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
- L86 - Industrial Organization - - Industry Studies: Services - - - Information and Internet Services; Computer Software
- M38 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Marketing and Advertising - - - Government Policy and Regulation
- R12 - Urban, Rural, Regional, Real Estate, and Transportation Economics - - General Regional Economics - - - Size and Spatial Distributions of Regional Economic Activity; Interregional Trade (economic geography)
- R31 - Urban, Rural, Regional, Real Estate, and Transportation Economics - - Real Estate Markets, Spatial Production Analysis, and Firm Location - - - Housing Supply and Markets
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