{
  "title": "Taxation and the Peer-to-Peer Economy",
  "publication": "IMF Working Papers, August 8, 2017",
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  "summary": "The growth of the peer-to-peer (P2P) economy over the last decade has captivated both stock markets and policymakers alike.",
  "sections": [
    {
      "heading": "Summary",
      "content": "- The growth of the peer-to-peer (P2P) economy over the last decade has captivated both stock markets and policymakers alike.\n- Digital platforms connect individual buyers and sellers directly, changing means of transacting but not fundamentally altering the tax behavior of individuals operating in this economy.\n- 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.\n- The technology behind P2P platforms presents a valuable opportunity to eventually solve these challenges."
    },
    {
      "heading": "Key findings and themes",
      "content": "- The tax behavior of individuals in P2P markets is \"very familiar\" despite differences in transactional methods.\n- P2P platforms may exacerbate:\n  - policy challenges related to small business taxation,\n  - administrative challenges related to tax collection and compliance,\n  - revenue-mobilization challenges, including decisions on tax bases and thresholds.\n- Technological features of P2P platforms offer potential solutions to policy and administrative problems."
    },
    {
      "heading": "Policy considerations and implications",
      "content": "- Addressing small business taxation issues remains central: choice of tax base and setting of tax thresholds are highlighted as core challenges exacerbated by P2P growth.\n- Platform technology could be leveraged to improve tax administration and compliance over time.\n\n---\n\n Content in this bundle\n\n- Taxation and the Peer-to-Peer Economy, WP/17/187, August 2017\n  - Taxation and the Peer-to-Peer Economy, WP/17/187, August 2017 (Markdown version){rel=\"alternate\" type=\"text/markdown\"}\n  - Taxation and the Peer-to-Peer Economy, WP/17/187, August 2017 (PDF){rel=\"external\" type=\"application/pdf\"}\n\n---\n\nSource: https://www.imf.org/en/publications/wp/issues/2017/08/08/taxation-and-the-peer-to-peer-economy-45157"
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    "Authors: Aqib Aslam, Alpa Shah",
    "Published: August 8, 2017",
    "Series: IMF Working Papers",
    "DOI: https://doi.org/10.5089/9781484313763.001",
    "The growth of the peer-to-peer (P2P) economy over the last decade has captivated both stock markets and policymakers alike.",
    "Digital platforms connect individual buyers and sellers directly, changing means of transacting but not fundamentally altering the tax behavior of individuals operating in this economy.",
    "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 these challenges.",
    "The tax behavior of individuals in P2P markets is \"very familiar\" despite differences in transactional methods.",
    "P2P platforms may exacerbate:",
    "Technological features of P2P platforms offer potential solutions to policy and administrative problems.",
    "Addressing small business taxation issues remains central: choice of tax base and setting of tax thresholds are highlighted as core challenges exacerbated by P2P growth.",
    "Platform technology could be leveraged to improve tax administration and compliance over time.",
    "**Taxation and the Peer-to-Peer Economy, WP/17/187, August 2017**"
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