"Introduction Deepa das Acevedo This book, although it may appear to be a single book, is in fact two. On the one hand, this is a book about labor exchange in the gig economy masquerading as a book about the value of qualitative empirical data for law and policy development. On the other hand,...

This report aims at assisting tax authorities in designing and implementing an effective Value Added Tax/Goods and Services Tax (VAT/GST) policy response to the growth of the sharing and gig economy. The rise of this phenomenon, powered by digital platforms, has transformed a number of...

The ‘gig economy’ refers to a market system in which companies or individual requesters hire workers to perform short assignments. These transactions are mediated through online labour platforms, either outsourcing work to a geographically dispersed crowd or allocating work to individuals in...