Work

Taxation of ridehailing in the United States

Year: 2024

Type: article

Abstract: Since the arrival of ridehailing, US state and local governments have grappled with the question of how to tax the new services. Dozens of jurisdictions have adopted entirely different approaches for different reasons. This paper reviews their experiences, including information on tax designs, motivations, histories, laws and revenues. Taxes are characterized by whether they are levied locally or at the state level, sales or excise taxes, ad valorem or specific taxes and flat or tiered taxes. Tables summarize the ridehail taxes, and a timeline organizes the history of tax adoption and changes. A discussion section draws general lessons useful to practice. • The US has 51 excise taxes on ridehailing levied at state and local levels. • Histories and laws are provided for nearly every ridehail tax. • Revenues are provided for ten taxes. • Offers suggestions and general observations for implementation.

Source: Transport Policy

DOI: 10.1016/j.tranpol.2024.12.009

Authors: Lewis J. Lehe, Saipraneeth Devunuri, Javier Rondan, Ayush Pandey, Daniel Vignon

Institutions: University of Illinois Urbana-Champaign, New York University

Language: English

Topic: Transportation and Mobility Innovations

Subfield: Automotive Engineering

Field: Engineering

Domain: Physical Sciences

SDGs: Peace, justice, and strong institutions, Sustainable cities and communities

Open Access status: hybrid

Estimated APC paid: $2,990