Taxing earnings from the platform economy: An EU digital single window for income data?
Income earned through gig platforms, letting platforms, and other digital intermediaries presents new challenges for taxation. This article evaluates the efforts of three EU Member States—Denmark, Estonia, and France—to obtain data on platform users’ earnings directly from platform companies, includ...
| Main Authors: | , |
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| Format: | Journal article |
| Language: | English |
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Sweet and Maxwell
2020
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| _version_ | 1826301244383166464 |
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| author | Ogembo, D Lehdonvirta, VA |
| author_facet | Ogembo, D Lehdonvirta, VA |
| author_sort | Ogembo, D |
| collection | OXFORD |
| description | Income earned through gig platforms, letting platforms, and other digital intermediaries presents new challenges for taxation. This article evaluates the efforts of three EU Member States—Denmark, Estonia, and France—to obtain data on platform users’ earnings directly from platform companies, including Uber, Airbnb, and domestic platforms. The authors furthermore assess the viability of scaling up the national initiatives into an EU-level "Digital Single Window" that would facilitate the automated reporting of income data by platforms, and the forwarding of that data to national tax and social security agencies for taxation and collection according to national rules. |
| first_indexed | 2024-03-07T05:29:27Z |
| format | Journal article |
| id | oxford-uuid:e1b93814-0267-49d9-8fcb-fe3621cb27a4 |
| institution | University of Oxford |
| language | English |
| last_indexed | 2024-03-07T05:29:27Z |
| publishDate | 2020 |
| publisher | Sweet and Maxwell |
| record_format | dspace |
| spelling | oxford-uuid:e1b93814-0267-49d9-8fcb-fe3621cb27a42022-03-27T09:56:21ZTaxing earnings from the platform economy: An EU digital single window for income data?Journal articlehttp://purl.org/coar/resource_type/c_dcae04bcuuid:e1b93814-0267-49d9-8fcb-fe3621cb27a4EnglishSymplectic ElementsSweet and Maxwell2020Ogembo, DLehdonvirta, VAIncome earned through gig platforms, letting platforms, and other digital intermediaries presents new challenges for taxation. This article evaluates the efforts of three EU Member States—Denmark, Estonia, and France—to obtain data on platform users’ earnings directly from platform companies, including Uber, Airbnb, and domestic platforms. The authors furthermore assess the viability of scaling up the national initiatives into an EU-level "Digital Single Window" that would facilitate the automated reporting of income data by platforms, and the forwarding of that data to national tax and social security agencies for taxation and collection according to national rules. |
| spellingShingle | Ogembo, D Lehdonvirta, VA Taxing earnings from the platform economy: An EU digital single window for income data? |
| title | Taxing earnings from the platform economy: An EU digital single window for income data? |
| title_full | Taxing earnings from the platform economy: An EU digital single window for income data? |
| title_fullStr | Taxing earnings from the platform economy: An EU digital single window for income data? |
| title_full_unstemmed | Taxing earnings from the platform economy: An EU digital single window for income data? |
| title_short | Taxing earnings from the platform economy: An EU digital single window for income data? |
| title_sort | taxing earnings from the platform economy an eu digital single window for income data |
| work_keys_str_mv | AT ogembod taxingearningsfromtheplatformeconomyaneudigitalsinglewindowforincomedata AT lehdonvirtava taxingearningsfromtheplatformeconomyaneudigitalsinglewindowforincomedata |