Platform cooperatives refer to cooperatives that are directly owned and managed by their members and that use websites and/or mobile apps to sell goods and/or services. They have emerged in large part as alternatives to digital labour platforms to promote better working conditions with evidence...

National Statistical Offices face a growing policy demand for better statistics on digital platform employment and work. New statistical definitions are needed to avoid undercounting the number of people involved in these jobs. In addition, new sources of data, including non-official ones, may...

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 2020 report Tax Administration 3.0: The Digital Transformation of Tax Administration identified the automated connection of systems between tax administrations and business as one as one of core building blocks of seamless tax administration. This report, Tax Administration 3.0 and...

The COVID-19 pandemic and the social distancing measures taken in response raise the prospect of a steep downturn for numerous economies. A key concern is to prevent this initial shock from turning into an even deeper and prolonged recession. This brief stresses that social dialogue has the...

Digital technologies have transformed the global economy. This paper discusses three underlying digital enablers of the economy and the challenges they pose for policy makers: (1) Online platforms, which support global transactions and interactions but are also disrupting existing consumer and...

This report provides an overview of the policies and procedures for addressing child sexual exploitation and abuse (CSEA) material across the global top-50 online content-sharing services. It finds that only 10 of the 50 services define CSEA with sufficient detail to understand what is...

Peer-to-peer transactions have long played a role in commerce, but today's online platforms enable them on a much greater scale. Early examples include platforms for the sale of goods (e.g. online auction sites). Newer models include the rental of short-term accommodation and transport or...