Reino Unido
Corea del Sur
Reino Unido
This study applies tax planning theory to develop a seasonal tax strategy as an alternative to a fixedtax rate for shared lodging platforms such as Airbnb, to increase hosts’ revenue and to addressseasonality in tourism. The annual revenue of the various types of accommodation is used tocalculate a seasonality index by the moving average method, which is incorporated as a correctedcoefficient in a seasonal tax formula. The sample includes data from 1258 active Airbnb listings inBoston, Massachusetts. Using a mean comparison test, this study reveals that the application of aseasonal tax strategy significantly increases the revenue of Airbnb hosts compared to a fixed taxrate system. Drawing on the flexibility tenet of tax planning theory, policymakers can use theproposed seasonal tax strategy as an instrument to revisit the taxation system for sharing economybusinesses based on changes to the socio-economic, environmental and political conditions.Implications for all stakeholders are discussed.
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