01764cas a2200253 a 4500 AALejournalIMF017867 230101c9999 xx r poo 0 0eng d 5.00 USD 9781484313763 1018-5941 BD-DhAAL BD-DhAAL Aslam, Aqib. Taxation and the Peer-to-Peer Economy / Aqib Aslam, Alpa Shah. Washington, D.C. : International Monetary Fund, 2017. 1 online resource (36 pages) IMF Working Papers <strong>Off-Campus Access:</strong> No User ID or Password Required <strong>On-Campus Access:</strong> No User ID or Password Required Electronic access restricted to authorized BRAC University faculty, staff and students The growth of the peer-to-peer (P2P) economy over the last decade has captivated both stock markets and policymakers alike. While the means for transacting might be different to existing firm structures-with the emergence of digital platforms that connect individual buyers and sellers directly-the tax behavior of individuals operating in this new economy are very familiar. What is clear is that while the P2P economy has potentially exacerbated existing policy, administrative, and revenue-mobilization challenges associated with small business taxation-such as the choice of the tax base and how to set tax thresholds-, the technology behind P2P platforms presents a valuable opportunity to eventually solve them. Mode of access: Internet Shah, Alpa. IMF Working Papers; Working Paper ; No. 2017/187 Full text available on IMF http://elibrary.imf.org/view/journals/001/2017/187/001.2017.issue-187-en.xml IMF e-Library