Peer-to-Peer Economy (Aslam & Shah)

Taxation and the peer-to-peer economy by Aqib Aslan and Alpa Shah published by IMF (8/2017). “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 firms 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..”

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