IDEAS home Printed from https://ideas.repec.org/a/ctf/journl/v69y2021i2p545-557.html
   My bibliography  Save this article

Policy Forum: Tax, Social Security, and Employment Status—Removing the Distortions in the United Kingdom

Author

Listed:
  • Judith Freedman

    (Faculty of Law, University of Oxford)

Abstract

The COVID-19 pandemic has strained tax and social security systems. Cracks that have existed for some time have been opened up further and are unlikely to close without structural repair. New insights into the shifting nature of work, combined with the development of technologies that can provide modern, practical solutions to old problems, offer the opportunity to rethink the way we tax gig workers and other non-standard providers of labour. This article argues that we need to free ourselves from the employment status classifications developed in other areas of law, for other purposes, when we consider the design of tax and social security provisions. We should aim to harmonize the tax and social security treatment of all those who provide labour as far as is practically possible in order to increase equity and remove distortions. Where that cannot be achieved, despite the benefits of new technologies, dividing lines should be dictated by tax and benefits policy objectives rather than linkages to case law that has evolved in other areas.

Suggested Citation

  • Judith Freedman, 2021. "Policy Forum: Tax, Social Security, and Employment Status—Removing the Distortions in the United Kingdom," Canadian Tax Journal, Canadian Tax Foundation, vol. 69(2), pages 545-557.
    • Handle: RePEc:ctf:journl:v:69:y:2021:i:2:p:545-557
    DOI: https://doi.org/10.32721/ctj.2021.69.2.pf.freedman
    as

    Download full text from publisher

    File URL: https://www.ctf.ca/EN/Publications/CTJ_Contents/2021CTJ2.aspx
    Download Restriction: no
    File URL: https://libkey.io/https://doi.org/10.32721/ctj.2021.69.2.pf.freedman?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ctf:journl:v:69:y:2021:i:2:p:545-557. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Jim Lyons (email available below). General contact details of provider: https://www.ctf.ca/EN .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.