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Full-Text Articles in Law
Individuals As "Employees" Or "Contractors": Why It Matters What You Are Called When It Comes To Federal Taxes, Robert Eisentrout
Individuals As "Employees" Or "Contractors": Why It Matters What You Are Called When It Comes To Federal Taxes, Robert Eisentrout
Michigan Business & Entrepreneurial Law Review
When we file federal taxes, our individual tax burdens are affected by whether our employers and the IRS classify us as “employees” or “contractors.” Today, that distinction is not a neat one. Classifying workers as “employees” or “contractors” belies increasing similarities—like the ability to work remotely during the COVID-19 pandemic—between those classifications. With those increasing similarities in mind, this Note makes two arguments about the employee / contractor distinction in federal tax law. First, federal tax law draws an increasingly arbitrary and unfair line between employees and contractors given the modern substantive convergence of work done as an “employee” or …
Defining Who Is An Employee After A.B.5: Trading Uniformity And Simplicity For Expanded Coverage, Edward A. Zelinsky
Defining Who Is An Employee After A.B.5: Trading Uniformity And Simplicity For Expanded Coverage, Edward A. Zelinsky
Catholic University Law Review
A.B.5 made a significant but limited expansion of the coverage of California labor law but at a notable cost. Even as A.B.5 broadened the reach of the Golden State’s labor protections, A.B.5 also made the definition of “employee” more complex and less uniform. Those seeking federal or state legislation like A.B.5 confront the same trade-off under which greater coverage is achieved at the expense of more complexity and less uniformity in the definition of who is an employee. The same political forces and policy considerations which molded A.B.5 in California will have similar effects in other states and in the …
The Dynamex Dichotomy And The Path Forward, Leticia Chavez
The Dynamex Dichotomy And The Path Forward, Leticia Chavez
Golden Gate University Law Review
The gig economy is a collection of markets that connects consumers with on-demand service providers (“gig workers”), and it has revolutionized the way in which consumers seek and receive services, such as transportation and household tasks. The ease of calling an Uber or Lyft, as opposed to hailing a cab, led to a decrease in arrests for driving under the influence in major cities. Similarly, it transformed the way in which many workers seek and perform work, as many gig workers enjoy flexibility and control over their work schedule. Gig workers can work for multiple platforms and also have authority …
Employment Classification And Human Dignity In The Gig Economy, Bridget Nicole Gonzalez
Employment Classification And Human Dignity In The Gig Economy, Bridget Nicole Gonzalez
St. Thomas Law Review
What drives a business? Most simply put, profit. But to what end? Employment classification has a significant impact on a business’s profit. The two most common worker classifications recognized globally are the independent contractor and the employee. This classification determines whether the individual receives access to pay, qualifies for benefits, and gains protection from discrimination. All these factors come at a cost to an employer and result in a cut in their overall profit. In the twentieth century, employment classification has been subject to heavy litigation in a particular field: the gig economy. The gig economy, which primarily grew in …
Aligned: Sex Workers’ Lessons For The Gig Economy, Yvette Butler
Aligned: Sex Workers’ Lessons For The Gig Economy, Yvette Butler
Michigan Journal of Race and Law
Society’s perception of a type of work and the people who engage in money-generating activities has an impact on whether and how the law protects (or does not protect) the people who perform those activities. Work can be legitimized or delegitimized. Workers are protected or left out to dry depending upon their particular “hustle.” This Article argues that gig workers and sex workers face similar challenges within the legal system and that these groups can and should collaborate to their collective advantage when seeking reforms. Gig workers have been gaining legitimacy while sex workers still primarily operate in the shadow …