CHR Research Brief: Impact of Occupancy Taxes on the Sharing Economy

8 August 2022
Cornell Nolan School of Hotel Administration

"Efforts to collect occupancy taxes on Airbnb lodging listings, designed by public policy makers to regulate the homesharing market, have put individual hosts at a distinct disadvantage compared to commercial listings, rather than leveling the playing field as intended, Yao Cui's and Andrew Davis' new research shows."

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