{"id":"https://openalex.org/W2890028596","doi":null,"title":"Rethinking Legal Taxonomies for the Gig Economy: Tax Law, Employment Law, and Economic Incentives","display_name":"Rethinking Legal Taxonomies for the Gig Economy: Tax Law, Employment Law, and Economic Incentives","publication_year":2018,"publication_date":"2018-05-01","ids":{"openalex":"https://openalex.org/W2890028596","mag":"2890028596"},"language":"en","primary_location":{"id":"mag:2890028596","doi":null,"is_oa":true,"landing_page_url":"https://papers.ssrn.com/sol3/Delivery.cfm/SSRN_ID3177075_code2196605.pdf?abstractid=3177075&mirid=1","pdf_url":null,"source":{"id":"https://openalex.org/S4210172589","display_name":"SSRN Electronic Journal","issn_l":"1556-5068","issn":["1556-5068"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I1318003438","host_organization_name":"RELX Group (Netherlands)","host_organization_lineage":["https://openalex.org/I1318003438"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"SSRN Electronic Journal","raw_type":null},"volume":null,"type":"preprint","indexed_in":[],"open_access":{"is_oa":true,"oa_status":"green","oa_url":"https://papers.ssrn.com/sol3/Delivery.cfm/SSRN_ID3177075_code2196605.pdf?abstractid=3177075&mirid=1","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5058002488","display_name":"Abi Adams\u2010Prassl","orcid":"https://orcid.org/0000-0003-4647-1126","observed_orcids":["https://orcid.org/0000-0003-4647-1126"]},"institutions":[{"id":"https://openalex.org/I40120149","display_name":"University of Oxford","ror":"https://ror.org/052gg0110","country_code":"GB","type":"education","lineage":["https://openalex.org/I40120149"]}],"countries":["GB"],"is_corresponding":false,"raw_author_name":"Abi Adams\u2010Prassl","raw_affiliation_strings":["University of Oxford, Department of Economics"],"raw_orcid":"https://orcid.org/0000-0003-4647-1126","affiliations":[{"raw_affiliation_string":"University of Oxford, Department of Economics","institution_ids":["https://openalex.org/I40120149"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5111432404","display_name":"Judith Freedman","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I40120149","display_name":"University of Oxford","ror":"https://ror.org/052gg0110","country_code":"GB","type":"education","lineage":["https://openalex.org/I40120149"]}],"countries":["GB"],"is_corresponding":false,"raw_author_name":"Judith Freedman","raw_affiliation_strings":["University of Oxford - Faculty of Law"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"University of Oxford - Faculty of Law","institution_ids":["https://openalex.org/I40120149"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5081947398","display_name":"Jeremias Adams\u2010Prassl","orcid":"https://orcid.org/0000-0001-7630-480X","observed_orcids":["https://orcid.org/0000-0001-7630-480X"]},"institutions":[{"id":"https://openalex.org/I40120149","display_name":"University of Oxford","ror":"https://ror.org/052gg0110","country_code":"GB","type":"education","lineage":["https://openalex.org/I40120149"]}],"countries":["GB"],"is_corresponding":false,"raw_author_name":"Jeremias Adams\u2010Prassl","raw_affiliation_strings":["University of Oxford - Faculty of Law"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"University of Oxford - Faculty of Law","institution_ids":["https://openalex.org/I40120149"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I40120149"],"apc_list":null,"apc_paid":null,"fwci":null,"has_fulltext":false,"cited_by_count":1,"citation_normalized_percentile":null,"cited_by_percentile_year":null,"biblio":{"volume":null,"issue":null,"first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13088","display_name":"Legal and Labor Studies","score":0.8672000169754028,"subfield":{"id":"https://openalex.org/subfields/1410","display_name":"Industrial relations"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T13088","display_name":"Legal and Labor Studies","score":0.8672000169754028,"subfield":{"id":"https://openalex.org/subfields/1410","display_name":"Industrial relations"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T12501","display_name":"Digital Economy and Work Transformation","score":0.06830000132322311,"subfield":{"id":"https://openalex.org/subfields/3312","display_name":"Sociology and Political Science"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T14003","display_name":"Labor Law and Work Dynamics","score":0.05620000138878822,"subfield":{"id":"https://openalex.org/subfields/3320","display_name":"Political Science and International Relations"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/gig-economy","display_name":"gig economy","score":0.9959999918937683},{"id":"https://openalex.org/keywords/self-employment","display_name":"self-employment","score":0.7950000166893005},{"id":"https://openalex.org/keywords/labour-law","display_name":"labor law","score":0.4129999876022339},{"id":"https://openalex.org/keywords/tax-law","display_name":"tax law","score":0.9520000219345093},{"id":"https://openalex.org/keywords/labour-market-regulation","display_name":"labor market regulation","score":0.5870000123977661},{"id":"https://openalex.org/keywords/economic-incentives","display_name":"economic incentives","score":0.5759999752044678},{"id":"https://openalex.org/keywords/regulatory-reform","display_name":"regulatory reform","score":0.5210000276565552},{"id":"https://openalex.org/keywords/intermittent-work","display_name":"intermittent work","score":0.4390000104904175},{"id":"https://openalex.org/keywords/incorporation","display_name":"incorporation","score":0.3240000009536743},{"id":"https://openalex.org/keywords/uk-labour-market","display_name":"UK labour market","score":0.42899999022483826}],"concepts":[{"id":"https://openalex.org/C10144844","wikidata":"https://www.wikidata.org/wiki/Q628967","display_name":"Labour law","level":2,"score":0.6698704957962036},{"id":"https://openalex.org/C55674860","wikidata":"https://www.wikidata.org/wiki/Q856251","display_name":"Tax law","level":3,"score":0.6688075661659241},{"id":"https://openalex.org/C29122968","wikidata":"https://www.wikidata.org/wiki/Q1414816","display_name":"Incentive","level":2,"score":0.626908540725708},{"id":"https://openalex.org/C2777146004","wikidata":"https://www.wikidata.org/wiki/Q14949826","display_name":"CLARITY","level":2,"score":0.5095439553260803},{"id":"https://openalex.org/C145236788","wikidata":"https://www.wikidata.org/wiki/Q28161","display_name":"Labour economics","level":1,"score":0.4550824761390686},{"id":"https://openalex.org/C182306322","wikidata":"https://www.wikidata.org/wiki/Q1779371","display_name":"Order (exchange)","level":2,"score":0.43743789196014404},{"id":"https://openalex.org/C18762648","wikidata":"https://www.wikidata.org/wiki/Q42213","display_name":"Work (physics)","level":2,"score":0.4198913872241974},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.4097258448600769},{"id":"https://openalex.org/C190253527","wikidata":"https://www.wikidata.org/wiki/Q295354","display_name":"Law and economics","level":1,"score":0.4096374809741974},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.38995301723480225},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.36178523302078247},{"id":"https://openalex.org/C551662922","wikidata":"https://www.wikidata.org/wiki/Q2346630","display_name":"Tax reform","level":2,"score":0.32857781648635864},{"id":"https://openalex.org/C100001284","wikidata":"https://www.wikidata.org/wiki/Q2248246","display_name":"Public economics","level":1,"score":0.3098154067993164},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.30818432569503784},{"id":"https://openalex.org/C34447519","wikidata":"https://www.wikidata.org/wiki/Q179522","display_name":"Market economy","level":1,"score":0.29776301980018616},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.111554354429245},{"id":"https://openalex.org/C127413603","wikidata":"https://www.wikidata.org/wiki/Q11023","display_name":"Engineering","level":0,"score":0.09982958436012268},{"id":"https://openalex.org/C185592680","wikidata":"https://www.wikidata.org/wiki/Q2329","display_name":"Chemistry","level":0,"score":0.0},{"id":"https://openalex.org/C78519656","wikidata":"https://www.wikidata.org/wiki/Q101333","display_name":"Mechanical engineering","level":1,"score":0.0},{"id":"https://openalex.org/C55493867","wikidata":"https://www.wikidata.org/wiki/Q7094","display_name":"Biochemistry","level":1,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"mag:2890028596","doi":null,"is_oa":true,"landing_page_url":"https://papers.ssrn.com/sol3/Delivery.cfm/SSRN_ID3177075_code2196605.pdf?abstractid=3177075&mirid=1","pdf_url":null,"source":{"id":"https://openalex.org/S4210172589","display_name":"SSRN Electronic Journal","issn_l":"1556-5068","issn":["1556-5068"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I1318003438","host_organization_name":"RELX Group (Netherlands)","host_organization_lineage":["https://openalex.org/I1318003438"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"SSRN Electronic Journal","raw_type":null}],"best_oa_location":{"id":"mag:2890028596","doi":null,"is_oa":true,"landing_page_url":"https://papers.ssrn.com/sol3/Delivery.cfm/SSRN_ID3177075_code2196605.pdf?abstractid=3177075&mirid=1","pdf_url":null,"source":{"id":"https://openalex.org/S4210172589","display_name":"SSRN Electronic Journal","issn_l":"1556-5068","issn":["1556-5068"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I1318003438","host_organization_name":"RELX Group (Netherlands)","host_organization_lineage":["https://openalex.org/I1318003438"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"SSRN Electronic Journal","raw_type":null},"sustainable_development_goals":[{"score":1.0,"id":"https://metadata.un.org/sdg/8","display_name":"Decent work and economic growth"},{"score":0.6601999998092651,"id":"https://metadata.un.org/sdg/16","display_name":"Peace, justice, and strong institutions"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W2810098140","https://openalex.org/W4312215718","https://openalex.org/W4408120499","https://openalex.org/W3121675192","https://openalex.org/W3014852464","https://openalex.org/W7157043534","https://openalex.org/W7161387029","https://openalex.org/W7217857514","https://openalex.org/W3043922715","https://openalex.org/W7214989120"],"abstract_inverted_index":{"Recent":[0],"labour":[1,65,140,197],"market":[2,66,141,196],"changes,":[3],"from":[4,201],"an":[5,90],"increase":[6],"in":[7,48,60,112,158,211,291],"the":[8,17,64,135,144,164,202,231,235,276],"number":[9,69],"of":[10,19,35,70,106,138,146,209,213,239,264,288],"individuals":[11],"running":[12],"their":[13],"own":[14],"business":[15],"to":[16,73,109,160,175,230,260,266,275],"fragmentation":[18],"traditional":[20],"employment":[21,51,113,147,242],"relationships":[22],"into":[23,67,87],"short-term,":[24],"intermittent":[25],"work":[26],"for":[27,37,180,248],"multiple":[28],"engagers":[29],"(\u201cgigs\u201d)":[30],"have":[31,167,225],"brought":[32],"a":[33,68,103,178,181,245,258,262,286],"host":[34],"challenges":[36],"regulators.":[38],"The":[39,84],"law":[40,52,116,243],"struggles":[41],"not":[42],"least":[43],"because":[44],"long-established":[45],"taxonomies":[46,290],"used":[47],"tax":[49,115,240],"and":[50,76,79,95,114,215,241],"are":[53,81,93],"coming":[54],"under":[55],"increasing":[56],"pressure.":[57],"Legal":[58],"regulation":[59,142],"these":[61,130,222,254,273],"areas":[62],"divides":[63],"predetermined":[71],"categories,":[72],"which":[74,88],"benefits":[75],"obligations":[77],"(rights":[78],"duties)":[80],"then":[82,228],"attached.":[83],"tests":[85],"determining":[86],"category":[89],"individual":[91],"falls":[92],"unclear":[94],"too":[96],"easily":[97],"manipulated.":[98],"In":[99],"particular,":[100],"there":[101,125],"is":[102,126,187],"real":[104],"lack":[105],"clarity":[107],"as":[108,189,217,219,244],"how":[110,280],"categories":[111],"should":[117,282],"map":[118],"onto":[119],"each":[120,294],"other.":[121],"\r\nIn":[122,173],"one":[123],"sense,":[124],"little":[127],"new":[128],"about":[129],"challenges:":[131],"classification":[132],"has":[133],"been":[134],"holy":[136],"grail":[137],"legal":[139,156,289],"since":[143],"inception":[145],"law.":[148],"With":[149],"technology":[150],"increasingly":[151],"facilitating":[152],"easy":[153],"shifts":[154],"between":[155],"forms":[157],"response":[159],"skewed":[161],"incentives,":[162],"however,":[163],"underlying":[165,297],"questions":[166],"become":[168],"more":[169,182],"salient":[170],"than":[171],"ever.":[172],"order":[174],"put":[176],"forward":[177],"framework":[179],"coherent":[183],"approach,":[184],"this":[185],"article":[186],"structured":[188],"follows.":[190],"A":[191],"first":[192],"section":[193],"explores":[194],"recent":[195],"trends":[198],"using":[199],"evidence":[200,208],"Labour":[203],"Force":[204],"Survey,":[205],"providing":[206],"key":[207],"changes":[210,223],"rates":[212],"self-employment":[214],"incorporation,":[216],"well":[218],"exploring":[220],"why":[221],"may":[224],"occurred.":[226],"We":[227],"turn":[229],"policy":[232],"incentives":[233],"underpinning":[234],"different":[236],"regulatory":[237,295],"regimes":[238],"starting":[246],"point":[247],"reform":[249,281],"principles.":[250],"Section":[251,269],"II":[252],"considers":[253],"competing":[255],"objectives":[256],"with":[257,293],"view":[259],"distilling":[261],"set":[263],"principles":[265],"guide":[267],"reform.":[268],"III,":[270],"finally,":[271],"applies":[272],"norms":[274],"UK":[277],"context,":[278],"suggesting":[279],"be":[283],"oriented":[284],"towards":[285],"reshaping":[287],"line":[292],"system\u2019s":[296],"goals.":[298]},"counts_by_year":[{"year":2019,"cited_by_count":1}],"updated_date":"2026-07-14T23:32:53.992493","created_date":"2018-09-27T00:00:00"}