How Should We Tax the Sharing Economy?
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2018
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The sharing economy — an industry that includes a number of mostly online enterprises such as Uber and Airbnb that match service providers with clients — poses sweeping legal, commercial and social challenges. Fellow Joyce Beebe analyzes key federal tax considerations for companies and workers in this growing sector.
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Beebe, Joyce. "How Should We Tax the Sharing Economy?." Issue Brief, 10.24.18, (2018) James A. Baker III Institute for Public Policy: https://www.bakerinstitute.org/research/taxing-sharing-economy/.