Better Tax Enforcement Moderates Airbnb’s Pressure on Housing Costs
研究分析了Airbnb与佛罗里达县之间的税收征收协议，发现这些协议显著减缓了住房成本的增长，表明税收政策在缓解共享经济对住房可负担性的影响中起重要作用。
Abstract The growing popularity of home-sharing platforms such as Airbnb, partly fueled by hosts’ ability to evade local taxes and regulations, has been shown to elevate housing costs by reallocating long-term housing units to the short-term rental market. This study assesses whether enhanced tax enforcement can mitigate this trend. We analyze staggered tax collection agreements between Airbnb and Florida counties, wherein Airbnb collects taxes from the hosts directly. Using a difference-in-differences methodology, we find these agreements significantly slow the growth of housing costs, highlighting the importance of tax policy in addressing the sharing economy’s influence on housing affordability.