Data sharing and tax enforcement : evidence from short-term rentals in Denmark
Year of publication: |
2023
|
---|---|
Authors: | Garz, Marcel ; Schneider, Andrea |
Published in: |
Regional science & urban economics. - Amsterdam [u.a.] : Elsevier, ISSN 0166-0462, ZDB-ID 191791-2. - Vol. 101.2023, p. 1-14
|
Subject: | Airbnb | DAC7 | Digital platforms | Home sharing | Income tax | Tax enforcement | Dänemark | Denmark | Steuervermeidung | Tax avoidance | Besteuerungsverfahren | Taxation procedure | Digitale Plattform | Digital platform | Rechtsdurchsetzung | Law enforcement | Einkommensteuer |
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