Airbnb and taxation: Developing a seasonal tax system

Dalir, Sara; Mahamadaminov, Abror

doi:10.1177/1354816620904894

Cited by 18 publications

(9 citation statements)

References 53 publications

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“…This third-party company scraped the listing data, accounting daily data for each listing, including available days, booked days and price. Despite some differences between STR and AirDNA data (Agarwal et al , 2019), many studies have used AirDNA information, especially in the field of listing performance (Dalir et al , 2020; Gibbs et al , 2018b; Gunter and Önder, 2018; Gunter et al , 2020; Moreno-Izquierdo et al , 2018; Yao et al , 2019). As anticipated in the literature review, previous studies usually only distinguish between hosts with single (one) and multiple (more than one) listings.…”

Section: Methodsmentioning

confidence: 99%

Are mom-and-pop and professional hosts actually competing against hotels?

Sainaghi

Baggio²

2021

IJCHM

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Purpose This paper aims to examine the question of whether commercial, peer-to-peer accommodation platforms (Airbnb, in particular) and hotels are in fierce competition with each other with the possible presence of substitution threats, and compares the time series of the occupancy values across two supplier types. Design/methodology/approach The cities of Milan and Rome are used as case studies for this analysis. To assess the extent of synchronization, the series of Airbnb and hotels are transformed into a series of symbols that render their rhythmic behavior, and a mutual information metric is used to measure the effect. Findings The results show that Airbnb hosts and hotels have different seasonal patterns. The diverse occupancy trends support the absence of direct competition between Airbnb and hotels. The findings are consistent in the two analyzed cities (Milan and Rome). Interestingly, there are higher similarities between seasonal occupancy series of Airbnb listings in Milan and Rome, on one side, and hotels in Milan and Rome, on the other, than between Airbnb and hotels in the same city. Research limitations/implications The findings show a progressive de-synchronization (within mutual information) among the five groups of Airbnb hosts triggered by the rising professionalization degree. This result suggests the existence of a partial different business model for multi-listing hosts. Practical implications The study illustrates an absence of any substitution threat between Airbnb and hotels in both cities. This could have important consequences, especially for the pricing and revenue management policy. In fact, the higher the substitution threat, the higher the attention that Airbnb entrepreneurs should pay to the pricing strategy implemented by hotels, and vice versa. Originality/value This study sheds new light on the competition threat between Airbnb and hotels. In this study, hotels and Airbnb hosts appear as two very separate markets.

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Section: Methodsmentioning

confidence: 99%

Are mom-and-pop and professional hosts actually competing against hotels?

Sainaghi

Baggio²

2021

IJCHM

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“…Another recent study applies tax planning theory to develop a seasonal tax strategy as an alternative to a fixed tax rate for shared lodging platforms such as Airbnb, to increase hosts' revenue and to address seasonality in tourism (Dalir, 2020).…”

Section: Issn 2071-789x Interdisciplinary Approach To Economics and Sociologymentioning

confidence: 99%

Capital investments, tourist tax and tourism development: The case study of Armenia

Tovmasyan¹

2021

Economics &Amp; Sociology

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“…The lack of regulation may mean that the non-payment of taxes, fees, and costs that are inherent to business can create an environment of unfair competition with traditional industries (Hira & Reilly, 2017). This is reinforced by observing that in academia, the issue of possible ways to tax some of these platforms is already addressed (Dalir et al, 2021).…”

Section: The Formal Institutions In the Sharing Economymentioning

confidence: 99%

The sharing economy in social media: An institutional analysis in an emerging country

Tello‐Gamarra

Netto

2021

Manage Decis Econ

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Sharing economy is a concept that has been rapidly expanding around the world. However, the focus of most studies includes only developed countries. The objective of this article is to conduct an institutional analysis of the sharing economy in an emerging country. In order to proceed with it, we used the Social Media Analysis (SMA) alongside content analysis in order to obtain and analyze the collected data. The results indicate that the understanding of the sharing economy is intimately linked to the institutional context to which the analysis is connected.

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Airbnb and taxation: Developing a seasonal tax system

Cited by 18 publications

References 53 publications

Are mom-and-pop and professional hosts actually competing against hotels?

Are mom-and-pop and professional hosts actually competing against hotels?

Capital investments, tourist tax and tourism development: The case study of Armenia

The sharing economy in social media: An institutional analysis in an emerging country

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