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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 …
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 …
Two Sides Of The Same Coin: Examining The Misclassification Of Workers As Independent Contractors, Julia H. Weaver
Two Sides Of The Same Coin: Examining The Misclassification Of Workers As Independent Contractors, Julia H. Weaver
Georgia Law Review
Under current National Labor Relations Board
interpretations of the National Labor Relations Act, employers
may only be punished for misclassifying their employees as
independent contractors if a separate violation of the NLRA is
present. As the U.S. economy increasingly focuses on gig work,
millions of workers are affected by misclassification, which
results in lower pay and fewer employment protections.
Misclassification also strips the government of billions of
dollars in tax revenue.
The NLRB considered the issue of making the
misclassification of employees a standalone violation of Section
8(a)(1) of the NLRA in the case Velox Express, Inc., yet it
declined …
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 …