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• W2620299738 abstract "INTRODUCTION AND CONTEXTIn recent times, discussions on television or radio and news articles in popular newspapers regarding the 'gig economy', 'independent contractors vs. employees', and the growth of temporary employment have become quite common and frequent. Often, these discussions revolve around two main themes: 1) labor standards and other rights for independent contractors and 2) loss of government revenue at both state and federal levels. Both themes tend to become more complex when the possibility of misclassification of employees as independent contractors is added in the mix. Carre and Wilson (2004) summarized the extent and cost of misclassification in the construction industry in Massachusetts. National estimates for independent contractors increased from 6.7 percent to 7.9 percent of the labor force (United States General Accountability Office, 2015). These estimates differ depending upon the source because the definitions of temporary workers or contingent workers or independent contractors vary. However, it is beyond dispute that the share of people choosing the contingent work style is and will continue to be on the rise (Agostino & Krieger, 2015). This paper offers a summary progress report on the misgivings of misclassification with a discussion on loss of tax revenues.The first section will survey the issues surrounding the use of independent contractors, the current tests used by the different branches of the federal government including the Internal Revenue Service. The article will then explore the costs of misclassification and the steps taken by some states to reduce or eliminate these costs. Loss of tax revenues by various branches of government are examined in the third section. The conclusion and opportunities for future research section will offer some recommendations for reducing the inappropriate misclassification of employees in the future such as in providing some continuity between states and the federal government definitions and tests to determine independent contractor status. The need for standardizing a myriad of diverse tests used in determining a worker's status and developing better databases for tracking is heightened so that benefits for workers and government revenues are not negatively impacted on a continuing basis.WHO IS AN INDEPENDENT CONTRACTOR?In an earlier paper (Goodof & Christenson, 2015), the authors discussed in detail the costs and benefits of use of independent contractors rather than employees. According to them, in a normal situation, competitive advantage arises from the introduction of new products or services, from securing a patent, having the ability to produce a product at a cheaper price, being first into a new market, or having a niche product (Porter, 1985). Competitive advantage can also arise from the careful use of independent contractors and in a number of cases from the misclassification of workers as independent contractors. The use of independent contractors is not illegal. To the contrary, if properly used, employers are able to gain a great deal of flexibility leading to significant cost savings. Utilization of contractors fills specialized needs and works as a buffer for changing economic conditions. This common form of 'non-standard employment' is frequently used during periods of unexpected increases in demand for goods and services (Stone and Arthurs, 2013). There are a number of ramifications, however, when workers are misclassified as independent contractors (Goodof & Christensen, 2015).An independent contractor should be exactly what the name describes, independent (Moran, 2010). The definition from Black's Law Dictionary (2011) defines the independent contractor as one assigned a specific task but leftalone to determine how to accomplish it. This definition gives little help in determining who is an independent contractor but is the basis of a number of state statutes defining independent contractors. …" @default.
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• W2620299738 date "2016-07-01" @default.
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• W2620299738 title "Misgivings of Misclassification of Workers: Tax Gaps" @default.
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