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

Anna Milanez ; Barbara Bratta

Organisation for Economic Co-operation and Development

关键词: tax;    non-standard work;    labour tax;    gig work;    labour taxation;    taxation;    self-employment;    future of work;    gig economy;   

DOI  :  https://doi.org/10.1787/6b20cce5-en

学科分类：社会科学、人文和艺术（综合）

来源: OECD iLibrary

【 摘 要 】

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.