-identify tax compliance along with supply and demand elasticities; identification requires data on prices and quantities before and … after changes in tax enforcement and a demand or supply shifter. We illustrate our approach using data on Airbnb collection … that taxes are paid on roughly zero to 3.5 percent of Airbnb transactions prior to enforcement. …

and local governments, which achieve full compliance at the point of sale. Using data on Airbnb listings across a number …. Whether efforts to fully enforce taxes are worthwhile depends on the rate of compliance in the absence of such efforts. In … this paper, we show that an upper bound on pre-enforcement tax compliance can be obtained using market data on pre- and …

and local governments, which achieve full compliance at the point of sale. Using data on Airbnb listings across a number …. Whether efforts to fully enforce taxes are worthwhile depends on the rate of compliance in the absence of such efforts. In … this paper, we show that an upper bound on pre-enforcement tax compliance can be obtained using market data on pre- and …

, the United States has focused on revenue and enforcement, paying less attention to the significant compliance costs and …

responses to taxation. The involvement and nexus of the three actors in tax policy formulation, implementation and compliance …