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Asia and Pacific > India

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Cover Policy Papers
Measuring the Digital Economy
International Monetary Fund. Statistics Dept.
Digitalization encompasses a wide range of new applications of information technology in business models and products that are transforming the economy and social interactions. Digitalization is both an enabler and a disruptor of businesses. The lack of a generally agreed definition of the “digital economy” or “digital sector” and the lack of industry and product classification for Internet platforms and associated services are hurdles to measuring the digital economy. This paper distinguishes between the “digital sector” and the increasingly digitalized modern economy, often called the “digital economy,” and focuses on the measurement of the digital sector. The digital sector covers the core activities of digitalization, ICT goods and services, online platforms, and platform-enabled activities such as the sharing economy.
Keywords:
PP; consumer surplus; rate of change; OECD country; capital formation; data user; fixed capital; GDP compiler; imputed income; market production; real GDP; digital economy; source data; cost of living; merchandise trade statistics; production boundary; Digital economy; Sharing economy; Digitalization; Price indexes; Global
Cover IMF Working Papers
Taxation and the Peer-to-Peer Economy
Aqib Aslam
and
Ms. Alpa Shah
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.
Keywords:
WP; tax treatment; value-added tax; gross income; flat rate; goods and services tax; Digital platforms; direct tax; indirect tax; peer-to-peer markets; tax compliance; transaction costs; tax liability; Sharing economy; Personal income; Small and medium enterprises; Income tax systems; Income and capital gains taxes; Global