Shared occupancy and property tax arrears
研究了共享居住（房主出租部分房屋）的房产税欠缴行为，发现共享居住比纯自住更易欠税，且对税率上调更敏感，但靠近公共服务的地区欠缴较少。
Abstract Shared occupancy arrangements are on the rise in recent years due to affordability constraints in homeownership. This article examines for the first time the property tax compliance behavior of shared dwellings, where homeowners rent out part of their own homes to tenants. Using administrative property‐level data from Ghana, where homeowners are responsible for tax payments, we reveal that shared dwellings, compared to pure owner‐occupied homes, are more likely to be in tax arrears. The noncompliance of shared dwellings is more sensitive to property tax hikes than pure owner‐occupied homes, and greatest among those in the least affluent geographic areas. These effects are moderated by reciprocity, in that compliance levels are higher in locations closer to public services and amenities. The findings provide new insights for policymakers on the tax compliance effects arising in shared occupancies.