Bibler, Andrew; Grigolon, Laura; Teltser, Keith F.; … - 2024
after changes in tax enforcement and a demand or supply shifter. We illustrate our approach using data on Airbnb collection … agreements, where full enforcement is achieved by shifting the tax burden away from hosts to renters via the platform. We find … that taxes are paid on roughly zero to 3.5 percent of Airbnb transactions prior to enforcement. …