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Full-Text Articles in Law
Independent Contractors In Law And In Fact: Evidence From U.S. Tax Returns, Eleanor Wilking
Independent Contractors In Law And In Fact: Evidence From U.S. Tax Returns, Eleanor Wilking
Northwestern University Law Review
Federal tax law divides workers into two categories depending on the degree of control exercised over them by the service purchaser (i.e., the firm): employees, who are subject to direct supervision; and independent contractors, who operate autonomously. Such worker classification determines the administration of income tax and what it subsidizes, as well as which nontax regulations pertain, such as workplace safety and antidiscrimination protections. The Internal Revenue Service and other federal agencies have codified common law agency doctrine into multifactor balancing tests used to legally distinguish employees from independent contractors. These tests have proved challenging to apply and costly to …
How To Pay Off Hard Work, Juliette Hernandez
How To Pay Off Hard Work, Juliette Hernandez
University of Miami Business Law Review
No abstract provided.
California And The Terrible, Horrible, No Good, Very Bad Statutory Employee Classification Scheme, Richard H. Gilliland Iii
California And The Terrible, Horrible, No Good, Very Bad Statutory Employee Classification Scheme, Richard H. Gilliland Iii
Washington and Lee Law Review
The battle over worker classification between state governments, on the one hand, and gig economy companies, on the other, has raged since at least the first time someone ordered an Uber. Nowhere has this battle played out more prominently in recent years than in California. In 2019, the state legislature passed AB 5, a bill which adopted a stringent independent contractor standard and effectively classified all gig economy workers as employees of the companies whose apps they use to find work. AB 5’s ripple effects were enormous—the significant popularity of gig economy apps among consumers launched what might have been …