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91 Tul. L. Rev. 189 (2016-2017)

handle is hein.journals/tulr91 and id is 199 raw text is: Sharing Solutions?: An Analysis of Taxing the Sharing Economy in the United States and Europe Jennifer M. Leaphart* I. INTRODUCTION..................................... 189 II. TRANSIENT OCCUPANCY TAXES ................... .....193 A. American Troubles and Solutions... .................194 B. Europe: Coregulatory Models.. ...................198 C Analysis. ...............................201 Ell. EMPLOYEE, INDEPENDENT CONTRACTOR, OR OTHER? ..............204 A. US. Approach ...............................205 B. UK Approach ..........208..........208 C Analysis ......................................210 IV. WITHHOLDING COMPLIANCE ................... ......212 V. CONCLUSION ................................... ........215 I. INTRODUCTION . Frederic Larson spends twelve days out of each month living in one room of his Marin County, California, home while guests, booked through Airbnb, pay $100 per night for the remainder of his house.' Larson retains 97% of the nightly fee.2 Additionally, Larson uses his car four nights a week to provide rides via Lyft, earning another $100 each night.! Meanwhile, in Lisbon, Portugal, Andr6 Penin rents out * © 2016 Jennifer M. Leaphart. J.D. candidate 2017, Tulane University Law School; B.A. 2014, University of South Carolina. Thank you to Professor Shu-Yi Oei for not only her thoughtful feedback on this Comment but also for opening my eyes to the world of tax law. I owe a great deal to my fellow editors and staff members of Tuhane Law Review, without whom none of this would be possible. Thanks to my fianc6, Hunter Walters- McCarthy, for encouraging me to pursue my goals and unconditionally supporting me. I am a better person because of you. Finally, thank you to my parents, Janis and Damone Leaphart, for their insistence that I remain fiercely true to myself and that I never settle for anything but my absolute best. You have given me the tools to build myself into who I am today, and I am grateful. 1. Tomio Geron, Aibnb and the Unstoppable Rise of the Share Economy, FORBES (Jan. 23, 2013, 7:00 AM), http://www.forbes.com/sites/tomiogeron/2013/01/23/airbnb-and- the-unstoppable-rise-of-the-share-economy/#2715e4857a0bdd50ccf6790b. 2. Id 3. Id 189

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