OECD Taxation Working Papers

Annex - Taxation and the Future of Work: How Tax Systems Influence Choice of Employment Form

DOI:https://doi.org/10.1787/6b20cce5-en

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...



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