Taxation of short-term rentals: Evidence from the introduction of the “Airbnb tax” in Norway
研究了挪威对Airbnb房东征收租金所得税的效果，发现税收未导致房东退出平台或提高租金，推测原因是税收执行不力、依赖房东自行申报。
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.