Public economics

Labour law

Economy

Business

Labour economics

Economics

Set (abstract data type)

Political science

Ecology

Programming language

Key (lock)

Workforce

Incentive

Gig economy

Sharing economy

Market economy

Computer science

Economic growth

Tax reform

Tax law

Biology

Oxford Review of Economic Policy

Both tax law and employment law incentivize engagers of labour to structure their workforce as a crowd of self-employed micro-entrepreneurs. Recent technological change and the rise of the gig economy have made it easier for agents to respond to these incentives, contributing to an increase in self-employment. In this article, we review the evidence on the rise of the gig economy in the UK and lay out a set of key principles to guide the reform of tax and employment law to better enable policy to meet its underlying objectives.

Rethinking legal taxonomies for the gig economy