TAX FOR THE SELF-EMPLOYED: PROS AND CONS

2020 ◽  
Author(s):  
S.S. Hasanova ◽  
R.R. Hatueva ◽  
A.L. Arsaev
Keyword(s):  
Income Tax ◽  
The State ◽  
The Self ◽  
State Budget ◽  
Self Employment ◽  
Time Work ◽  
Part Time ◽  
Pros And Cons ◽  
Crisis Conditions ◽  
Part Time Work

This article discusses the pros and cons of applying professional income tax. Professional income tax is not mandatory, but an alternative way to pay 2 taxes on self-employment or part-time work. The introduction of this tax can mediate an increase in revenues to the state budget, which is of particular importance for the country in post-crisis conditions.

Environmental Context and Women in the IT Workforce

2011 ◽  
pp. 276-281
Author(s):  
Eileen M. Trauth ◽  
Jeria L. Quesenberry ◽  
Benjamin Yeo
Keyword(s):  
Environmental Context ◽  
Contractual Arrangements ◽  
Self Employment ◽  
It Workforce ◽  
Time Work ◽  
Part Time ◽  
Information Work ◽  
The Individual ◽  
Gender And It ◽  
Part Time Work

The rise of the network society involves a transformation of employment, in which power relations shift with the flow of capital, leading to downsizing, subcontracting and networking of labor. These processes facilitate flexibility and individualization of contractual arrangements in information work. As a whole, there is an increase in self-employment, temporary work, and part-time work, particularly for women (Castells, 1996). This transformation of employment brings heightened consideration about the characteristics of the labor force. Thus, one need is to examine environmental context and the possible connections between economic and cultural factors of a region and the experience of women in the IT workforce. This article summarizes an empirical study presented in greater detail in Trauth, Quesenberry, and Yeo (2005) that explored the influence of environmental context on women in the IT workforce by using the Individual Differences Theory of Gender and IT (Trauth, 2002; Trauth, Huang, Morgan, Quesenberry, & Yeo, 2006; Trauth, Quesenberry, & Morgan, 2004).

scholarly journals The Cost of Workplace Flexibility for High-Powered Professionals

2011 ◽  
Vol 638 (1) ◽  
pp. 45-67 ◽  
Author(s):  
Claudia Goldin ◽  
Lawrence F. Katz
Keyword(s):  
Corporate Ownership ◽  
Workplace Flexibility ◽  
Self Employment ◽  
Time Work ◽  
Part Time ◽  
Exogenous Factors ◽  
And Shifts ◽  
The Cost ◽  
Part Time Work ◽  
Over Time

The authors study the pecuniary penalties for family-related amenities in the workplace (e.g., job interruptions, short hours, part-time work, and flexibility during the workday), how women have responded to them, and how the penalties have changed over time. The pecuniary penalties to behaviors that are beneficial to family appear to have decreased in many professions. Self-employment has declined in many of the high-end professions (e.g., pharmacy, optometry, dentistry, law, medicine, and veterinary medicine) where it was costly in terms of workplace flexibility. The authors conclude that many professions have experienced an increase in workplace flexibility, driven often by exogenous factors (e.g., increased scale of operations and shifts to corporate ownership of business) but also endogenously because of an increased number of women. Workplace flexibility in some positions, notably in the business and financial sectors, has lagged.

Trends in the prevalence of non-standard employment in Australia

2019 ◽  
Vol 62 (1) ◽  
pp. 3-32 ◽  
Author(s):  
Inga Laß ◽  
Mark Wooden
Keyword(s):  
Household Income ◽  
Job Characteristics ◽  
Hiring Practices ◽  
Total Employment ◽  
Self Employment ◽  
Job Selection ◽  
Time Work ◽  
Part Time ◽  
Limited Degree ◽  
Part Time Work

This article provides an overview of the measurement of, and trends in, the prevalence of non-standard employment in Australia. Using the most recent data from the Household, Income and Labour Dynamics in Australia Survey (2001–2017), the share of non-standard employment in total employment is estimated to have been 54.9% in 2001. In the most recent data (for 2017) the share is only slightly higher – 55.6%. Still, the intervening period was marked by significant changes, with the share of non-standard workers declining until 2008, and increasing again since then. Within the broad group of non-standard employment, the prevalence of individual employment types has developed in different directions. While casual employment has followed the overall trend of an initial decline followed by a recent increase, the shares of permanent part-time work and fixed-term contracts in total employment have increased throughout most of the period, and the reverse is true of self-employment. These trends can only to a limited degree be explained by changes in worker and job characteristics, leading to the conclusion that these changes are primarily due to changed job selection behaviour of workers and/or changed hiring practices of employers.

scholarly journals Did They Jump or Were They Pushed? The Exit of Older Men from the London Labor Market, 1929–1931

1999 ◽  
Vol 59 (4) ◽  
pp. 949-971 ◽  
Author(s):  
Dudley Baines ◽  
Paul Johnson
Keyword(s):  
Labor Market ◽  
Older Men ◽  
The State ◽  
Employment Opportunities ◽  
Large Sample ◽  
Time Work ◽  
Part Time ◽  
Part Time Work

We examine the income of older men in London around 1930, based on a large sample. The income of nonworking older men was substantially below that of men still working. We find no evidence that retirement rates increased at the state-penionable—unsurprisingly, since pension paryments provided less than a povertyline income. Less demanding or part-time work was unavailable. Hence we conclude that the decision of older manual workers to leave the labor market was determined primarily by the absence of appropriate employment opportunities, rather than the presence of substantial assets or nonlabor income.

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