Language:
English
Pages:
1 Online-Ressource (circa 127 Seiten)
,
Illustrationen
Additional Information:
Anhang zu Milanez, Anna Taxation and the future of work Paris : OECD Publishing, 2019
Series Statement:
OECD taxation working papers no. 42
Keywords:
Taxation
;
Amtsdruckschrift
;
Graue Literatur
Abstract:
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.
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