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01764cas a2200253 a 4500 |
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|c 5.00 USD
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|z 9781484313763
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|a 1018-5941
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|a BD-DhAAL
|c BD-DhAAL
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|a Aslam, Aqib.
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|a Taxation and the Peer-to-Peer Economy /
|c Aqib Aslam, Alpa Shah.
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|a Washington, D.C. :
|b International Monetary Fund,
|c 2017.
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|a 1 online resource (36 pages)
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|a IMF Working Papers
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|a <strong>Off-Campus Access:</strong> No User ID or Password Required
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|a <strong>On-Campus Access:</strong> No User ID or Password Required
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|a Electronic access restricted to authorized BRAC University faculty, staff and students
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|a 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.
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|a Mode of access: Internet
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|a Shah, Alpa.
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|a IMF Working Papers; Working Paper ;
|v No. 2017/187
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|z Full text available on IMF
|u http://elibrary.imf.org/view/journals/001/2017/187/001.2017.issue-187-en.xml
|z IMF e-Library
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