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Social and Behavioral Sciences Commons™
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Full-Text Articles in Social and Behavioral Sciences
Inferring Tax Compliance From Pass-Through: Evidence From Airbnb Tax Enforcement Agreements, Andrew J. Bibler, Keith F. Teltser, Mark J. Tremblay
Inferring Tax Compliance From Pass-Through: Evidence From Airbnb Tax Enforcement Agreements, Andrew J. Bibler, Keith F. Teltser, Mark J. Tremblay
Economics Faculty Publications
Tax enforcement is especially costly when market participants are difficult to observe. The benefits of enforcement depend crucially on pre-enforcement compliance. We derive an upper bound on pre-enforcement compliance from the pass-through of newly enforced taxes. Using data on Airbnb listings and the platform’s voluntary collection agreements, we find that taxes are paid on, at most, 24% of Airbnb transactions prior to enforcement. We also find that demand for Airbnb listings is inelastic, driving three key insights: the tax burden falls disproportionately on renters, the excess burden is small, and tax enforcement is relatively ineffective at reducing local Airbnb activity.
Topology Identification In Distribution System Via Machine Learning Algorithms, Peyman Razmi, Mahdi Ghaemi Asl, Giorgio Canarella, Afsaneh Sadat Emami
Topology Identification In Distribution System Via Machine Learning Algorithms, Peyman Razmi, Mahdi Ghaemi Asl, Giorgio Canarella, Afsaneh Sadat Emami
Economics Faculty Publications
This paper contributes to the literature on topology identification (TI) in distribution networks and, in particular, on change detection in switching devices' status. The lack of measurements in distribution networks compared to transmission networks is a notable challenge. In this paper, we propose an approach to topology identification (TI) of distribution systems based on supervised machine learning (SML) algorithms. This methodology is capable of analyzing the feeder's voltage profile without requiring the utilization of sensors or any other extraneous measurement device. We show that machine learning algorithms can track the voltage profile's behavior in each feeder, detect the status of …