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

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
Creator
Subject
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
Instantiates
Publication
Extent
69 p.
Label
Taxation and the future of work : how tax systems influence choice of employment form
Publication
Extent
69 p.

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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