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What is Deterring Vacation Rental Tax Evasion about?

This study analyzes the effectiveness of warning messages sent by the Spanish Tax Agency to deter tax evasion among vacation rental owners. The results indicate a significant increase in both the declared income and the number of filers, particularly among self-employed individuals, suggesting that the intervention effectively raised the perceived likelihood of detection. However, some groups, such as salaried workers, responded negatively to the warnings, highlighting the complexity of taxpayer behavior in

Author

bjjjnrbb

Language

EN