THE STUDY TEAM
AUTHORS JOSEPH P. SCHWIETERMAN, PH.D. & HEATHER SPRAY
PHOTOGRAPHY FROM TOP RIGHT, COUNTER CLOCKWISE: PHOTO BY RACHAEL SMITH, FELIX KRAMER (CREATIVE COMMONS), RACHAEL SMITH & MARIO ROBERTO DURÁN ORTIZ (CREATIVE COMMONS)
GRAPHICS RACHAEL SMITH & HALEY CANNON
CHADDICK INSTITUTE FOR METROPOLITAN DEVELOPMENT AT DEPAUL UNIVERSITY CONTACT: JOSEPH SCHWIETERMAN, PH.D. PHONE: 312.362.5732 EMAIL: [email protected]
WORKING PAPER - 07.21.16 EXECUTIVE SUMMARY
A growing body of research shows that carsharing—the sharing of vehicles by people with similar needs—generates economic and social benefits through enhanced mobility, active lifestyles, and lessened automobile dependence. This segment of the “sharing economy,” however, faces an unusually high tax burden due to the almost universal requirement that carsharers pay the same taxes as those using conventional car rental services.
This study reviews the tax policies of 80 locations in various U.S. cities and shows that: