Rethinking legal taxonomies for the gig economy

Both tax law and employment law incentivize engagers of labour to structure their workforce as a crowd of self-employed micro-entrepreneurs. Recent technological change and the rise of the gig economy have made it easier for agents to respond to these incentives, contributing to an increase in self-...

Deskribapen osoa

Xehetasun bibliografikoak
Egile Nagusiak: Adams, A, Freedman, J, Prassl, J
Formatua: Journal article
Hizkuntza:English
Argitaratua: Oxford University Press 2018
Deskribapena
Gaia:Both tax law and employment law incentivize engagers of labour to structure their workforce as a crowd of self-employed micro-entrepreneurs. Recent technological change and the rise of the gig economy have made it easier for agents to respond to these incentives, contributing to an increase in self-employment. In this article, we review the evidence on the rise of the gig economy in the UK and lay out a set of key principles to guide the reform of tax and employment law to better enable policy to meet its underlying objectives.