Annex - Taxation and the Future of Work: How Tax Systems Influence Choice of Employment Form

Anna Milanez and Barbara Bratta

No 42, OECD Taxation Working Papers from OECD Publishing

Abstract: This annex details the tax treatment of standard employees and self-employed workers in eight countries: Argentina, Australia, Hungary, Italy, the Netherlands, Sweden, the United Kingdom and the United States. The accompanying paper models and discusses the labour income taxation, inclusive of social contributions, of standard employees and then of self-employed workers. The aim is to understand whether countries’ tax systems treat different employment forms differently, before approaching the broader question of whether differential treatment has merit when evaluated against tax design principles.

Keywords: future of work; gig economy; gig work; labour tax; labour taxation; non-standard work; self-employment; tax; taxation (search for similar items in EconPapers)
JEL-codes: H2 H24 J08 J2 J21 (search for similar items in EconPapers)
Date: 2019-03-21
New Economics Papers: this item is included in nep-acc
References: Add references at CitEc
Citations: View citations in EconPapers (3)

Downloads: (external link)
https://doi.org/10.1787/6b20cce5-en (text/html)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:oec:ctpaaa:42-en

Access Statistics for this paper

More papers in OECD Taxation Working Papers from OECD Publishing Contact information at EDIRC.
Bibliographic data for series maintained by ().