Comment by Jennifer M. Leaphart
This Comment explores European and U.S. approaches to taxing two key sectors of the sharing economy: home-sharing and ridesharing. Notably, European cities and countries have turned to either creating new categories to capture sharing economy activity or using preexisting categories that the United States lacks.
About the Author
J.D. candidate 2017, Tulane University Law School; B.A. 2014, University of South Carolina.
91 Tul. L. Rev. 189 (2016)