1. Rethinking legal taxonomies for the gig economy.
- Author
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Adams, Abi, Freedman, Judith, and Prassl, Jeremias
- Subjects
GIG economy ,TAX laws ,LABOR laws ,SELF-employment ,LABOR law reform ,TAX reform - Abstract
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. [ABSTRACT FROM AUTHOR]
- Published
- 2018
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