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Taxation of Workers in the Gig Economy : a European Perspective

G. Murdoch

出版	2021
URL	http://books.google.com.hk/books?id=hVygzgEACAAJ&hl=&source=gbs_api

註釋

Progressive digitalization is leading to a change in the labour market and thus to the emergence of new employment models across Europe and beyond, including the so-called gig economy, sharing economy or crowd work. This article discusses existing risks from an employment, social security and tax law perspective relating to gig workers and online platform providers. It also provides some guidance on how to manage such risks and ensure compliance in all three areas. The article examines how the six largest economies in Europe - the UK, Germany, the Netherlands, Italy, France and Spain - are dealing with this issue. As labour courts have already been ruling on the classification of gig workers for employment law purposes in all six countries, this article presents for each country: (1) the relevant employment cases, followed by (2) the social security and tax position. The analysis concludes with a short comparison of the current status of legal developments in the six countries and a request to policy makers to take action.