The Impact of Technology and Intention of Tax Enforcement on Tax Compliance—Evidence from the Tax Enforcement in the Resale Housing Market
In this paper,we study the impact of technology and intention of tax enforcement on tax compliance,taking China's resale housing market as an example.The results show that tax evasion is re-duced by 0.24 standard deviation after applying real estate appraisal technology in tax enforcement.How-ever,the improvement in tax enforcement technology would lead to a depressed real estate market and negatively affect the local government's access to land revenue.Therefore,the effect is smaller in the cities where the local governments rely more on land finance.Overall,the effect of tax enforcement technology hinges on enforcement intention.
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