Advertisement

Taxing the Sharing Economy – A Swedish and EU Perspective

  • Eleonor KristofferssonEmail author
Chapter

Zusammenfassung

The sharing economy, also called the collaborative or peer-to-peer (P2P) economy, refers to online market places for sellers and buyers of goods and services. It is an economic system in which assets or services are shared between private individuals, either for free or for a fee, by means of the internet. Specialized market places have in recent years emerged for P2P exchanges of services, such as the short-term rental of housing or office space, transportation services for short trips in personal vehicles and the lending of tools and other items.

Preview

Unable to display preview. Download preview PDF.

Unable to display preview. Download preview PDF.

Literatur

  1. Barry, Jordan M./Caron, Paul L. (2015-2016): Tax Regulation, Transportation Innovation, and the Sharing Economy, University of Chicago Law Review. Volume 82. pp. 69-84.Google Scholar
  2. Beretta, Giorgio (2017): Taxation of Individuals in the Sharing Economy, Intertax. Volume 45. Issue 1. pp. 2-11.Google Scholar
  3. Di Amato, Allessio (2016): Uber and the Sharing Economy, Italian Law Review. Volume 2. Issue 1. pp. 177-190.Google Scholar
  4. Dourado, Ana Paula (2018): Digital Taxation opens the Pandora Box: The OECD Interim Report and the European Commission Proposal, Intertax. Volume 46. Issue 6-7. p. 565-572.Google Scholar
  5. Harris, Brett (2017): Uber, Lyft and Regulating the Sharing Economy, Seattle University Law Review. Volume 41. Issue 1 (Fall 2017). pp. 269-286.Google Scholar
  6. Kassan, Jenny/Orsi, Janelle (2012): The legal landscape of the sharing economy, Journal of Environmental Law and Litigation. Volume 27. Issue 1. pp. 1-20.Google Scholar
  7. Katz, Vanessa (2015): Regulating the Sharing Economy, Berkely Technology Law Journal. Volume 30:385. pp. 1067-1126.Google Scholar
  8. Kessler, A./Chesky, Brian (2014): The Sharing Economy and Its Enemies, World Street Journal (WSJ) (17. Jan. 2014).Google Scholar
  9. Oei, Shu-Yi/Ring, Diane M. (2016): Can Sharing be Taxed, Washington University Law Review. Volume 93. Issue 4. pp. 989-1070.Google Scholar
  10. Turina, Alessandro (2018): Which ‘Source taxation’ for the Digital Economy? Intertax. Volume 46. Issue 6-7. pp. 495-519.Google Scholar
  11. Viswanathan, Manoj (2018): Tax Compliance in a Decentralizing Economy, Georgia State University Law Review. Volume 34. Issue 2. pp. 283-334.Google Scholar

Copyright information

© Springer Fachmedien Wiesbaden GmbH, ein Teil von Springer Nature 2019

Authors and Affiliations

  1. 1.University ÖrebroÖrebroSchweden

Personalised recommendations