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We study rental income tax compliance using novel third-party
information and a large-scale randomized field experiment. The
third-party information combines register data on the ownership
and occupancy of apartments. The RCT used this new thirdparty
information in the targeting and design of experimental treatments,
and increased the propensity to report rental income and the
amount of reported rental income net of expenses. Our research
design also allows us to identify members of ownership networks
and analyze spillover effects in tax enforcement between them. We
find positive reporting spillovers. We do not find evidence of real
effects on asset market transactions.
