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

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  • Ogembo, Daisy
  • Lehdonvirta, Vili

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.

Suggested Citation

  • Ogembo, Daisy & Lehdonvirta, Vili, 2020. "Taxing Earnings from the Platform Economy: An EU Digital Single Window for Income Data?," OSF Preprints 67wdy, Center for Open Science.
    • Handle: RePEc:osf:osfxxx:67wdy
    DOI: 10.31219/osf.io/67wdy
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    Cited by:

    1. Kässi, Otto & Lehdonvirta, Vili & Stephany, Fabian, 2021. "How Many Online Workers are there in the World? A Data-Driven Assessment," SocArXiv 78nge, Center for Open Science.
    2. Ali-Yrkkö, Jyrki & Koski, Heli & Kässi, Otto & Pajarinen, Mika & Valkonen, Tarmo & Hokkanen, Marja & Hyvönen, Noora & Koivusalo, Elina & Laaksonen, Jarno & Laitinen, Juha & Nyström, Enni, 2020. "The Size of the Digital Economy in Finland and Its Impact on Taxation," ETLA Reports 106, The Research Institute of the Finnish Economy.
    3. David Dann & Raphael Müller & Ann-Catherin Werner & Timm Teubner & Alexander Mädche & Christoph Spengel, 2022. "How do tax compliance labels impact sharing platform consumers? An empirical study on the interplay of trust, moral, and intention to book," Information Systems and e-Business Management, Springer, vol. 20(3), pages 409-439, September.

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