目前共享經濟課稅之討論，多屬租稅實務課徵及行政管理上如何將共享市場納入既有租稅系統課稅。本文從共享經濟之使用面與來源面分析對其課稅之效率，發展共享經濟之最適租稅理論，並了解對於共享經濟之勞務報酬課稅，其經濟歸宿與對勞動配置之影響。
就使用面之課稅分析言，共享經濟市場規模之大小，與課稅之無謂損失成正比；共享經濟財與其他消費之稅率必須符合蘭姆西法則。就來源面之課稅分析言，共享經濟的出現雖然使得整體社會福利增加，但在維持既定稅收及無法對所有勞務報酬課稅 (地下經濟部門存在) 的前提下，不對共享經濟之勞務報酬課稅，將加劇租稅對整體社會產生之不效率。故為求無謂損失之極小化，應對提供共享經濟財貨之勞務報酬課稅；此一結果為共享經濟來源面課稅提供效率面之論述基礎。

The discussion on the taxation of sharing economy focuses on how to tax sharing economy in practice and its management administratively, given the existing tax system. From both uses and sources side of sharing economy, this study analyzes the efficiency of taxation in an effort to develop an optimal taxation theory of sharing economy, and to understand the incidence of taxing labor returns in the sharing economy,
On uses side, the deadweight loss of taxations is in direct proportion to the scale of sharing economy; the tax rates of sharing economy and other goods or services should be set as the Ramsey rule indicates. On sources side, despite that the emergence of sharing economy boosts overall social welfare, nonetheless, for a given of tax revenues and the unavailability of overall taxation (the existence of underground economy), the exemption of labor returns in the sharing economy aggravates the inefficiency. In order to minimize the deadweight loss, it is necessary to tax labor returns in the sharing economy; this conclusion provides an efficiency rationale of taxing sharing economy.

Barron, K., E. Kung, and D. Proserpio (2018), “The Sharing Economy and Housing Affordability: Evidence from Airbnb,” Working Paper.
Belk, R. (2014), “You Are What You Can Access: Sharing and Collaborative Consumption Online,” Journal of Business Research, 67, 1595–1600.
Benjaafar, S., G. Kong, X. Li, and C. Courcoubetis (2018), “Peer-to-Peer Product Sharing: Implications for Ownership, Usage and Social Welfare in the Sharing Economy,” Management Science.
Beutin, N. (2017), Sharing Economy-The New Business Model, Germany: PwC.
Bibler, A. J., K. F. Teltser, and M. J. Tremblay (2018), “Inferring Tax Compliance from Pass-through: Evidence from Airbnb Tax Enforcement Agreements,” Working Paper, McMaster University.
Biswas, R., A. Pahwa, and M. Sheth (2015), The Rise of the Sharing Economy: The Indian Landscape, London: EY.
Botsman, R. and R. Rogers (2010), What’s Mine Is Yours: The Rise of Collaborative Consumption, Harper-Business.
Cohen, P., R. Hahn, J. Hall, S. Levitt, and R. Metcalfe (2016), “Using Big Data to Estimate Consumer Surplus: The Case of Uber,” NBER Working Paper, No. 22627.
Corlett, W. J. and D. C. Hague (1953), “Complementarity and the Excess Burden of Taxation,” Review of Economic Studies, 21, 21–30.
Cramer, J. and A. B. Krueger (2016), “Disruptive Change in the Taxi Business: The Case of Uber,” American Economy Review, 106, 177–182.
Dalton, T. R. and E. Sadka (1980), “A Many-Good Corlett-Hague Tax Rule,” Economics Letters, 4, 169–172
Edelman, B. G. and D. Geradin (2016), “Efficiencies and Regulatory Shortcuts: How Should We Regulate Companies like Airbnb and Uber?” Stanford Technology Law Review, 19, 293–328.
Einav, L., C. Farronato, and J. Levin (2016), “Peer-to-Peer Markets,” Annual Review of Economics, 8, 615–635.
Fraiberger, S. P. and A. Sundararajan (2017), “Peer- to-Peer Rental Markets in the Sharing Economy,” NYU Stern School of Business Research Paper.
Hall, J. V. and A. B. Krueger (2018), “An Analysis of the Labor Market for Uber’s Driver-Partners in the United States,” ILR Review, 71, 705–732.
Harberger, A. C. (1974), Taxation and welfare, University of Chicago Press.
Horton, J. J. and R. Zeckhauser (2016), “Owning, Using and Renting: Some Simple Economics of the Sharing Economy,” NBER Working Paper, No. 22029.
Ramsey, F. P. (1927), “A Contribution to the Theory of Taxation,” Economic Journal, 37, 47–61.
Rosen, H. S. and T. Gayer (2014), Public Finance, 10th edition, McGraw-Hill Education.
Sandmo, A. (1986), “A Reinterpretation of Elasticity Formulae in Optimum Tax Theory,” Economica, 54, 89–96.
Zervas, G., D. Proserpio, and J. W. Byers (2017), “The Rise of the Sharing Economy: Estimating the Impact of Airbnb on the Hotel Industry,” Journal of Marketing Research, 54, 687–705.