Taxing Earnings from the Platform Economy: An EU Digital Single Window for Income Data?

Daisy Ogembo and Vili Lehdonvirta

No 67wdy, OSF Preprints from Center for Open Science

Abstract: Income earned through gig platforms, letting platforms, and other digital intermediaries presents new challenges for taxation. This article evaluates the efforts of three European Union 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.

Date: 2020-04-15
New Economics Papers: this item is included in nep-eur, nep-pay, nep-pbe and nep-pub
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Citations: View citations in EconPapers (5)

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Persistent link: https://EconPapers.repec.org/RePEc:osf:osfxxx:67wdy

DOI: 10.31219/osf.io/67wdy

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