Oxford Review of Economic Policy · 2018 · 74 citations · 17 references
Public AffairsEmployment LawTax LawEmployment PolicyLabor EconomicsTaxationEmploymentGig Work RegulationIndividual IncentivesTax ReformWork IncentivesGig Economy ClassificationGig Economy Labor PolicyGig Work PlatformsGig Worker OrganizingGig Worker RightsLabor Tax PolicyLabour TaxationSelf-employment Taxation
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.
17
Some Simple Economics of Mandated Benefits
Lawrence H. Summers · American Economic Review · 1989 · 652 citations