The Business, Entrepreneurship & Tax Law Review


Clayton Watts


Airbnb and the sharing economy are becoming a huge part of the United States and the world economy. The rise of Airbnb, however, has caused strife as jurisdictions seek to regulate and moderate the side effects of having Airbnb rentals in their communities. There is no consensus about how to accomplish this, though there are four main approaches that have surfaced: the Outlawing Model, the Anti-Local Model, the Taxation Model, and the Restriction Model. Each one presents its own strengths and weaknesses. This article seeks to analyze the development of Airbnb regulation through these different approaches and to try and find a solution to what model a city should use to regulate Airbnb. It concludes that the best method is a mix of the Regulation and Taxation Models. This mix of styles allows a city to address societal effects of Airbnb’s growth while also creating a cooperative environment that will help gain valuable tax revenue for a city.

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