Rethinking legal taxonomies for the gig economy

Abi Adams, Judith Freedman and Jeremias Prassl

Oxford Review of Economic Policy, 2018, vol. 34, issue 3, 475-494

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.

Keywords: gig economy; employment law; tax law; self-employed; employee; incorporation (search for similar items in EconPapers)
Date: 2018
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Citations: View citations in EconPapers (13)

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Persistent link: https://EconPapers.repec.org/RePEc:oup:oxford:v:34:y:2018:i:3:p:475-494.

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