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Rethinking legal taxonomies for the gig economy

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.
Publication status:
Published
Peer review status:
Peer reviewed

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Publisher copy:
10.1093/oxrep/gry006

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Institution:
University of Oxford
Department:
Economics
Role:
Author
More by this author
Institution:
University of Oxford
Division:
SSD
Department:
Law
Sub department:
Law Faculty
Oxford college:
Worcester College
Role:
Author
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Institution:
University of Oxford
Department:
Law
Role:
Author
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Name:
Economic and Social Research Council
Grant:
ES/N017099/1
Publisher:
Oxford University Press
Journal:
Oxford Review of Economic Policy More from this journal
Volume:
34
Issue:
3
Pages:
475–494
Publication date:
2018-07-02
Acceptance date:
2018-02-05
DOI:
EISSN:
1460-2121
ISSN:
0266-903X
Language:
English
Keywords:
Pubs id:
pubs:864772
UUID:
uuid:8e18d9c2-99c2-4fbd-bfd7-b126ae02c20a
Local pid:
pubs:864772
Source identifiers:
864772
Deposit date:
2018-07-06

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