scholarly journals Adapting Income Taxation to the Labor Market Changes

Author(s):  
Anna Kireenko ◽  
Svetlana Sodnomova

The article is concerned with the analysis of the labor market changes, requiring the personal income tax reform. Methods of comparative and statistical analysis are applied. Rating and analytical agencies data, statistics from the OECD, Eurofond and Eurostat used as the empirical base of the study. Three labor market trends requiring appropriate changes in taxation were identified. The first trend is the change in the demand for work skills, which requires a more flexible approach to educational tax deductions and tax incentives for training in high-demand digital professions. The second trend is digital platforms and the gig economy that enhance income differentiation, which inevitably raises the question of progressive income taxation. The third trend is an increase in non-standard employment. The article analyzes such forms of non-standard employment as work on the basis of vouchers, platform work, joint employment, casual labour which are associated with the ambiguous status of employment and require changes in tax policy to regulate them.

2020 ◽  
Vol 31 (2) ◽  
pp. 431-448 ◽  
Author(s):  
Ni Huang ◽  
Gordon Burtch ◽  
Yili Hong ◽  
Paul A. Pavlou

The gig economy comprises a large portion of the workforce in today’s economy. The gig economy has low barriers to entry, enabling flexible work arrangements and allowing workers to engage in contingent employment, whenever, and in some cases, such as online labor markets, wherever, workers desire. And many of the workers seek and complete work via digital platforms. However, there is a lack of understanding into the participation in such platforms. The growth of the gig economy has been partly attributed to technological advancements that enable flexible work environments. In this study, we consider the role of an alternative driver, economic downturns, and associated financial stressors in the offline economy, for example, unemployment. Our analysis combines data from a leading online labor market and various archival sources such as the Bureau of Labor Statistics. We find local economic conditions significantly impact the intensive and extensive margins of labor supply in online labor markets. And such impacts are heterogeneous across different county characteristics. Given the prominence of the gig economy, we believe more research is needed to understand gig-economy participation. It is notable that policy makers recently started to look at related issues, proposing laws to protect the gig workers, such as the recent California Assembly Bill 5.


2018 ◽  
pp. 1-17 ◽  
Author(s):  
Santiago Melián-González ◽  
Jacques Bulchand-Gidumal

AbstractOn-demand and gig economy are names commonly used when discussing issues related to labor in the collaborative economy. Some of the specific digital platforms in this economy, including Uber and TaskRabbit, and Upwork are quite popular. The term digital labor market has been suggested to distinguish the work mediated by these platforms from that of the traditional labor market. The theoretical work conditions and characteristics of this digital labor market are similar to those of negative nonstandard work arrangements. However, more empirical evidence is required because most of the findings about work conditions are based on anecdotal evidence and the analysis of the platforms’ rules. This study collects the characteristics commonly attributed to the digital labor market and analyzes them based on data about 465 workers extracted from two important digital labor platforms. Our results confirm and refine some of the beliefs found in the literature.


Author(s):  
I. V. Strukova ◽  
◽  
A. G. Kravets ◽  
Keyword(s):  

Author(s):  
Katherine Eva Maich ◽  
Jamie K. McCallum ◽  
Ari Grant-Sasson

This chapter explores the relationship between hours of work and unemployment. When it comes to time spent working in the United States at present, two problems immediately come to light. First, an asymmetrical distribution of working time persists, with some people overworked and others underemployed. Second, hours are increasingly unstable; precarious on-call work scheduling and gig economy–style employment relationships are the canaries in the coal mine of a labor market that produces fewer and fewer stable jobs. It is possible that some kind of shorter hours movement, especially one that places an emphasis on young workers, has the potential to address these problems. Some policies and processes are already in place to transition into a shorter hours economy right now even if those possibilities are mediated by an anti-worker political administration.


2014 ◽  
Vol 89 (12) ◽  
pp. 1657-1663
Author(s):  
David A. Cort ◽  
Emory Morrison

POPULATION ◽  
2021 ◽  
Vol 24 (2) ◽  
pp. 109-119
Author(s):  
Vitalii Mortikov

The objective of the article — to analyze not only microeconomic, but macroeconomic aspects of surplus of the buyer/seller in the labor market, to research economic policy oriented on its redistribution. The concept of employer/employee surplus in the labor market is clarified. This surplus is a socio-economical phenomenon, some noneconomic factors must be taken into account in researching it. The influence of inflation, social and age characteristics, changes in the market positions of labor market subjects on their salary offers and surplus has been determined. It makes sense to differentiate between nominal and real surplus, fixed surplus and surplus that can be influenced. The article presents grouping of job advertisements based on salary formulation. Informational aspects of the identifying economic surplus are considered. The author proposes direct and indirect indicators to reveal the changes in economic surplus: wage proposals in the vacancy announcements, salary reviews, resume data, population polls, prices for services of individual entrepreneurs, dynamics of unemployment and shadow employment etc. Potential of the government policy on surplus redistribution and the regulation of employer/employee behavior is substantiated. Some instruments aimed at such redistribution through incomes of employers, employees are proposed: minimum wages regulations, changes in taxation (personal income taxation, wage taxes); indexation of personal incomes, subsidization of wages, antimonopoly and administrative regulation of prices. The government can also influence the behavior of surplus receivers through immigration policy. The influence of some instruments on surplus regulation is contradictory. Minimum wage regulations can increase and decrease the surplus at the same time.


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