TaxProf Blog

Editor: Paul L. Caron, Dean
Pepperdine University School of Law

Thursday, December 6, 2018

How Should We Tax The Sharing Economy?

Baker InstituteRice University Baker Institute for Public Policy, How Should We Tax the Sharing Economy?:

Walking out of the airport lobby and getting into an Uber car booked through an app on a smartphone, hiring a handyman through the TaskRabbit website to repair a leaking kitchen sink, searching vacation rental accommodations on Airbnb—none of these functions was possible a decade ago. Yet today, with the development and growth of the sharing economy—which includes a number of mostly online enterprises that match service providers with clients—these are common transactions. This report reviews key federal tax considerations for companies and workers as the sharing economy becomes more prevalent.

https://taxprof.typepad.com/taxprof_blog/2018/12/how-should-we-tax-the-sharing-economy.html

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