Taxation of ridehailing in the United States

Lewis J. Lehe, Saipraneeth Devunuri, Javier Rondan, Ayush Pandey and Daniel Vignon

Transport Policy, 2025, vol. 162, issue C, 336-352

Abstract: Since the arrival of ridehailing, US state and local governments have grappled with the question of how to tax the new services. Dozens of jurisdictions have adopted entirely different approaches for different reasons. This paper reviews their experiences, including information on tax designs, motivations, histories, laws and revenues. Taxes are characterized by whether they are levied locally or at the state level, sales or excise taxes, ad valorem or specific taxes and flat or tiered taxes. Tables summarize the ridehail taxes, and a timeline organizes the history of tax adoption and changes. A discussion section draws general lessons useful to practice.

Keywords: Ridehailing; Ridesharing; Taxes; Policy; Revenues (search for similar items in EconPapers)
Date: 2025
References: Add references at CitEc
Citations:

Downloads: (external link)
http://www.sciencedirect.com/science/article/pii/S0967070X24003834
Full text for ScienceDirect subscribers only

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:eee:trapol:v:162:y:2025:i:c:p:336-352

Ordering information: This journal article can be ordered from
http://www.elsevier.com/wps/find/supportfaq.cws_home/regional
https://shop.elsevie ... _01_ooc_1&version=01

DOI: 10.1016/j.tranpol.2024.12.009

Access Statistics for this article

Transport Policy is currently edited by Y. Hayashi

More articles in Transport Policy from Elsevier
Bibliographic data for series maintained by Catherine Liu ().