Airbnb and taxation: Developing a seasonal tax system

Dalir, S., Mahamadaminov, A. and Olya, H.G.T. (2021) Airbnb and taxation: Developing a seasonal tax system. Tourism Economics, 27 (2). pp. 365-378. ISSN 1354-8166



Copyright, Publisher and Additional Information: © 2020 The Author(s). This is an author-produced version of a paper accepted for publication in Tourism Economics. Uploaded in accordance with the publisher's self-archiving policy. Article available under the terms of the CC-BY-NC-ND licence (
Keywords: Airbnb; peer-to-peer accommodation; revenue management; seasonality; tax
  • Published (online): 13 February 2020
  • Published: 1 March 2021
Institution: The University of Sheffield
Academic Units: The University of Sheffield > Faculty of Social Sciences (Sheffield) > Sheffield University Management School
Depositing User: Symplectic Sheffield
Date Deposited: 24 Feb 2020 10:13
Last Modified: 06 May 2021 15:56
Status: Published
Publisher: SAGE Publications
Refereed: Yes
Identification Number:


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