OECD Taxation Working Papers

Working papers from the Centre for Tax Policy and Administration of the OECD that cover the full range of the Centre’s work on taxation with the main focus on tax policy related issues.

English, French

Annex - Taxation and the Future of Work

How Tax Systems Influence Choice of Employment Form

This annex details the tax treatment of standard employees and self-employed workers in eight countries: Argentina, Australia, Hungary, Italy, the Netherlands, Sweden, the United Kingdom and the United States. The accompanying paper models and discusses the labour income taxation, inclusive of social contributions, of standard employees and then of self-employed workers. The aim is to understand whether countries’ tax systems treat different employment forms differently, before approaching the broader question of whether differential treatment has merit when evaluated against tax design principles.


Keywords: tax, non-standard work, labour tax, gig work, labour taxation, taxation, self-employment, future of work, gig economy
JEL: J2: Labor and Demographic Economics / Demand and Supply of Labor; J08: Labor and Demographic Economics / General / Labor Economics Policies; H2: Public Economics / Taxation, Subsidies, and Revenue; J21: Labor and Demographic Economics / Demand and Supply of Labor / Labor Force and Employment, Size, and Structure; H24: Public Economics / Taxation, Subsidies, and Revenue / Personal Income and Other Nonbusiness Taxes and Subsidies
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