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Garz, Marcel; Schneider, Andrea
Economics letters, 05/2023, Letnik: 226Journal Article
This research note investigates the impact of a rental-income tax on hosts using Airbnb in Norway. We find that the cost increase implied by the tax did not induce hosts to exit the platform, nor did it lead to an increase in rental prices. These findings support the conjecture that the tax was insufficiently enforced, as it relied on taxpayers to self-report their rental income. •We analyze the introduction of a tax on income from short-term rentals in Norway.•We use a difference-in-differences approach with Sweden as a counterfactual.•Our results do not indicate any supply or price effects on Airbnb.•The findings highlight the importance of tax enforcement.
