Abstract

The analysis conducted focuses on the taxation framework for platforms in European law and the Member States laws within which the empirical analysis of the PLUS project is conducted, within the international setting. The materials used for the theoretical basis and the economic and financial data were divided into two files. All materials are collected in a ODS format. In the sources document, the first sheet of the dataset reports the national, European and international sources with the corresponding links. The second sheet aims to framing the different policies of taxation of platform economy at urban level. It includes data related to at municipal budget for each of the 7 cities involved in PLUS project (Berlin, Bologna, Barcelona, Lisbon, London, Paris, Tallin). The dataset is composed exclusively by document on institutional websites of the municipal authorities involved in each city. The third sheet refer to the Airbnb case study for specific municipal initiatives. In addiction we include a second document with the list of the essays and institutional researches that constitute the literature references used, and include: • Eurostat and OECD open data. • Existing scientific articles and grey literature (e.g., reports from other research projects). These materials are collected in a ODS file.