The OECD has published a working paper ‘Taxation and the future of work: how tax systems influence choice of employment form’, examining the extent to which tax considerations are driving the rise in non-standard work, such as self-employment, temporary, or part-time work, in eight countries: Argentina, Australia, Hungary, Italy, the Netherlands, Sweden, the UK and the US.
The report found:
The authors conclude that while tax neutrality would appear to be the best guiding principle, there may be several reasons warranting deviations from neutrality, and ‘much more needs to be done to formulate coherent policy advice in this area’. See bit.ly/2Fv4IAL.
The OECD has published a working paper ‘Taxation and the future of work: how tax systems influence choice of employment form’, examining the extent to which tax considerations are driving the rise in non-standard work, such as self-employment, temporary, or part-time work, in eight countries: Argentina, Australia, Hungary, Italy, the Netherlands, Sweden, the UK and the US.
The report found:
The authors conclude that while tax neutrality would appear to be the best guiding principle, there may be several reasons warranting deviations from neutrality, and ‘much more needs to be done to formulate coherent policy advice in this area’. See bit.ly/2Fv4IAL.