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Oei & Ring:Can Sharing Be Taxed?

Shu-Yi Oei (Tulane) & Diane Ring (Boston College), Can Sharing Be Taxed?, 93 Wash. U. L. Rev. 987 (2016): In the past few years, we have seen the rise of a new model of production and consumption of goods and services, often referred to as the “sharing economy.” Fueled by...
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