The Resource Taxation and the future of work : how tax systems influence choice of employment form
Taxation and the future of work : how tax systems influence choice of employment form
Resource Information
The item Taxation and the future of work : how tax systems influence choice of employment form represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Taxation and the future of work : how tax systems influence choice of employment form represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- Recent policy discussion has highlighted the variety of ways in which the world of work is changing. One development prevalent in some countries has been an increase certain forms of non-standard work. Is this beneficial, representing increased flexibility in the workforce, or detrimental, representing a deterioration in job quality driven by automation, globalisation and the market power of large employers? These changes also raise crucial issues for tax systems. Differences in tax treatment across employment forms may create tax arbitrage opportunities. This paper investigates the potential for such opportunities for eight countries. It models the labour income taxation, inclusive of social contributions, of standard employees and then of self-employed workers (with applicable tax rules detailed in the paper's annex). 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
- Language
- eng
- Extent
- 69 p.
- Label
- Taxation and the future of work : how tax systems influence choice of employment form
- Title
- Taxation and the future of work : how tax systems influence choice of employment form
- Language
- eng
- Summary
- Recent policy discussion has highlighted the variety of ways in which the world of work is changing. One development prevalent in some countries has been an increase certain forms of non-standard work. Is this beneficial, representing increased flexibility in the workforce, or detrimental, representing a deterioration in job quality driven by automation, globalisation and the market power of large employers? These changes also raise crucial issues for tax systems. Differences in tax treatment across employment forms may create tax arbitrage opportunities. This paper investigates the potential for such opportunities for eight countries. It models the labour income taxation, inclusive of social contributions, of standard employees and then of self-employed workers (with applicable tax rules detailed in the paper's annex). 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
- http://library.link/vocab/creatorName
-
- Milanez, A
- Bratta, B
- Geographic coverage
- International
- Index
- no index present
- Language note
- English
- Literary form
- non fiction
- Series statement
- OECD Taxation Working Papers
- Series volume
- no. 41
- http://library.link/vocab/subjectName
-
- OECD
- tax system
- employment income
- tax policy
- tax burden
- tax arbitrage
- Label
- Taxation and the future of work : how tax systems influence choice of employment form
- Extent
- 69 p.
- Label
- Taxation and the future of work : how tax systems influence choice of employment form
- Extent
- 69 p.
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Taxation-and-the-future-of-work--how-tax-systems/v1LnV7CVBUk/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Taxation-and-the-future-of-work--how-tax-systems/v1LnV7CVBUk/">Taxation and the future of work : how tax systems influence choice of employment form</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Taxation-and-the-future-of-work--how-tax-systems/v1LnV7CVBUk/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Taxation-and-the-future-of-work--how-tax-systems/v1LnV7CVBUk/">Taxation and the future of work : how tax systems influence choice of employment form</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
