… As cities have begun to tax and regulate new mobility firms, this research report seeks to …
used taxes or fees to regulate new mobility providers (TNCs and for-profit e-scooter providers). …

… Deloitte provides audit, tax, consulting, and financial advisory … Second, consumers have
increasingly embraced new mobility … , public and private transportation providers, and local …

… Mobility of individuals … tax law treat mobile individual service providers? In particular, when
is the source state eligible to tax income generation by mobile individual service providers …

… Regarding pass-through (state and federal) sources of revenue, we determined that new
mobility will affect the State Highway Fund and the privilege tax levied on to new vehicles as …

… A particular focus is a recognition of the role that non-mobility service providers (NMSPs) …
rewards and incentives that benefit non-transport providers, is likely to reveal a continuing role …

… the growing literature on new mobility services through a review … Ridesourcing A service in
which ridesourcing providers … decisions about mobility choices, pricing and taxing options for …

… providers by enabling and promoting the mobility services of non- conventional providers. …
with the same policy for government subsidy or tax reduction as other public transport modes, …

… The lack of national regulatory frameworks for new mobility services such as ride-hailing has
been one of the main barriers. Court decisions at European Union (EU) and national levels …

… providers of commuters will choose to rely on the use of residential-based taxes – the head
tax or property tax. … our focus is on the impact of mobility on tax bases and policies rather than …

… Shared mobility is transforming transportation in major urban cities. This paper focuses on
taxes and … and are imposing a variety of taxes and fees to both service providers and users (2). …