Against this backdrop and based upon an analysis of fairness and complexity principles, this comment argues for several tax policy changes that should be implemented immediately in order to address some of the most pressing concerns gig economy workers presently face under current labor classifications. Part II provides a background of the gig economy while explaining the legal rationale behind the present classification of gig economy workers as independent contractors. Part II then illustrates the mechanics of a standard gig economy transaction generally, concluding with a side-by side comparison of a gig economy worker and a similarly-situated employee. Part III begins with a brief introduction of the tax policy principles of fairness and complexity within the context of the gig economy, followed by an introduction of three of the system’s primary inadequacies: the payment of income taxes, difficulties associated with claiming available deductions, and added complexity due to the Tax Cuts and Jobs Act of 2017. Part IV presents and analyzes a series of solutions that, if implemented together, would significantly alleviate some of the most immediate issues caused by the system’s primary inadequacies. Part V concludes with what the future may hold for gig economy workers.
Haley Ford, Giggin' in the 21st Century, 80 Mont. L. Rev. 299 (2019).