Alpa Shah

International Monetary Fund (IMF)

700 19th Street, N.W.

Washington, DC 20431

United States

SCHOLARLY PAPERS

2

DOWNLOADS

310

SSRN CITATIONS

1

CROSSREF CITATIONS

0

Scholarly Papers (2)

1.

Tec(h)tonic Shifts: Taxing the 'Digital Economy'

IMF Working Paper No. 20/76
Number of pages: 82 Posted: 30 Jun 2020
Aqib Aslam and Alpa Shah
International Monetary Fund (IMF) - Research Department and International Monetary Fund (IMF)
Downloads 179 (219,894)

Abstract:

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Tax revenue, Economic integration, Tax competition, Revenue measures, Supply and demand, Corporate Taxation, Digitalization, WP, user-based, user data, digital service, multinational enterprise, network externality

2.

Taxation and the Peer-to-Peer Economy

IMF Working Paper No. 17/187
Number of pages: 37 Posted: 05 Sep 2017
Aqib Aslam and Alpa Shah
International Monetary Fund (IMF) - Research Department and International Monetary Fund (IMF)
Downloads 131 (280,916)
Citation 1

Abstract:

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JEL Classification Numbers: D23, D47, H2, L1 Keywords: Digital platforms, direct tax, indirect tax, peer-to-peer markets, tax compliance, transaction costs, Digital platforms, Market Design, General