In this new study, which looks at Airbnb's role in racial gentrification, Inside Airbnb has racially categorized every host's photograph and found that in prodominatnly Black neighborhoods, white hosts own the majority of listings and recieve most of the economic benefits, while long-term Black residents are most impacted by the loss of housing and neighborhood disruption.
Hosts provide prices and other details for their rental or event listings. Pricing is determined by the host, with recommendations from Airbnb. Hosts may be required to report income and pay income taxes on income received via Airbnb. In the US, homeowners who refinance their mortgages with some agencies are able to count income they earn from Airbnb rentals on their refinance loan applications.