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Book part
Publication date: 11 October 2021

Carolyn Conn and Linda Campbell

Classifying workers as either employees or independent contractors has significant financial consequences for the payer (usually a business) and the worker. The payer may be…

Abstract

Classifying workers as either employees or independent contractors has significant financial consequences for the payer (usually a business) and the worker. The payer may be motivated more by the desire to avoid paying for employee benefits and employer payroll taxes than by doing the right thing and correctly classifying and paying the worker as an employee. Estimates are that the cost of such benefits and taxes may equal 20–30% of gross pay. When governmental regulations are unclear or enforcement is lax, many stakeholders suffer. This includes the workers, their families, their co-workers, and law-abiding employers as well as citizens (taxpayers) who must pay more than their fair share to provide adequate funding for related government programs and benefits. This is a global issue as evidenced by widely publicized lawsuits in many countries involving prominent defendants such as Microsoft, Uber, and Lyft. Software platforms used to distribute small jobs to temporary and part-time workers have resulted in the exponential growth of the gig economy. Such technology has also further enabled the misclassification of workers beyond what has occurred in years past. An ethical analysis to identify the many stakeholders and the impact of worker misclassification should be conducted to guide governments in developing and enhancing regulations for the pervasive issue of worker classification and to protect the rights of their workers and taxpayers.

Details

Research on Professional Responsibility and Ethics in Accounting
Type: Book
ISBN: 978-1-83753-229-2

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Article
Publication date: 12 March 2018

Karen Corteen

The purpose of this paper is to explore critically the potentially harmful business of professional wrestling in the USA as state-corporate crime.

Abstract

Purpose

The purpose of this paper is to explore critically the potentially harmful business of professional wrestling in the USA as state-corporate crime.

Design/methodology/approach

This paper comprises desk-based research of secondary sources. The lack of official data on the harms experienced by professional wrestlers means that much of the data regarding this is derived from quantitative and qualitative accounts from internet sites dedicated to this issue.

Findings

A major finding is that with regard to the work-related harms experienced by professional wrestlers, the business may not be wholly to be blamed, but nor is it entirely blame free. It proposes that one way the work-related harms can be understood is via an examination of the political economic context of neo-liberalism from the 1980s onwards and subsequent state-corporate actions and inactions.

Practical implications

The paper raises questions about the regulation of the professional wrestling industry together with the misclassification of wrestlers’ worker status (also known as wage theft and tax fraud) and the potential role they play in the harms incurred in this industry.

Social implications

The potential wider social implications of the misclassification of workers are raised.

Originality/value

The originality and value of this paper is the examination of work-related harms within the professional wrestling industry through the lens of state-corporate crime.

Details

Journal of Criminological Research, Policy and Practice, vol. 4 no. 1
Type: Research Article
ISSN: 2056-3841

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Book part
Publication date: 17 August 2016

Charlotte S. Alexander

This paper posits that legal avoidance – employers’ search for forms of employment to which labor and employment laws do not apply – is an important driver of the restructuring of…

Abstract

This paper posits that legal avoidance – employers’ search for forms of employment to which labor and employment laws do not apply – is an important driver of the restructuring of work. It examines three examples of restructuring that enable employers to avoid legal liability and compliance costs: the classification of workers as independent contractors; the use of part-time and variable-schedule work; and employers’ deskilling of jobs and reliance on vulnerable workers. None of these strategies is itself unlawful, but their impact is to limit workers’ legal protections and weaken the law itself. Employers may also experience unintended consequences of restructuring.

Details

The Structuring of Work in Organizations
Type: Book
ISBN: 978-1-78635-436-5

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Book part
Publication date: 30 March 2020

Rebecca Page-Tickell and Jude Ritchie

The definition and essence of a trade union is to provide a voice for the worker, enabling a balancing of the power gap between employer and employee. How does that shift in the…

Abstract

The definition and essence of a trade union is to provide a voice for the worker, enabling a balancing of the power gap between employer and employee. How does that shift in the gig economy when the worker lacks even the most basic elements of protection through employment law? This chapter interrogates the proposition that the trade union movement has until recently neglected to engage with the issues that these workers are facing and so has denied its own roots. One result of this has been the emergence of alternative forms of organising for collective voice. This shifts the boundaries between organisers of collective voice and representation with varying results. This chapter discusses the impact on trade unionism of the gig economy and critiques its approach and pace. It identifies the conflict engendered within the trade union of advocating for members only, as well as the shifting sectors in the broader economy and trade union responses to that. The importance of trade unionism moving forward is assessed through a series of interviews and secondary research using the lenses of social movement theory at macro-level, social network theory at meso-level and social identity theory at micro-level. These theories allow an interdisciplinary analysis of trade unions responses to assess the causes of responses of trade unionists to this emergent gigging workforce and its challenges. It identifies that there is a more recent intention and potential for trade unions to engage with giggers but that an innovative and international movement for voice is required.

Details

Conflict and Shifting Boundaries in the Gig Economy: An Interdisciplinary Analysis
Type: Book
ISBN: 978-1-83867-604-9

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Book part
Publication date: 21 November 2018

Ted D. Englebrecht and W. Brian Dowis

Worker classification continues to be a highly litigated area of taxation. That is, the status of a worker as an employee or independent contractor remains a topic closely…

Abstract

Worker classification continues to be a highly litigated area of taxation. That is, the status of a worker as an employee or independent contractor remains a topic closely scrutinized by the Internal Revenue Service. This study examines factors that the judiciary deems relevant in ruling whether a worker is an employee or independent contractor. A backward stepwise logistic regression model is implemented to categorize the factors that best predict the court’s decision on whether a worker is either an employee or independent contractor pursuant to the factors in Revenue Ruling 87-41 (1987-1 CB 296), judge gender, and political affiliation. The results indicate three factors (supervision/instructions, continuing relationship, and the right to discharge) are capable of accurately predicting 93 percent of the decisions made by the US Tax Court. Other findings support notable statistical differences between male and female judges rendering decisions and reaching conclusions. Also, there is a statistically significant difference based on the type of industry. Political affiliation appears to have no significant impact on judicial rulings.

Details

Advances in Accounting Behavioral Research
Type: Book
ISBN: 978-1-78756-543-2

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Abstract

Details

Platform Economics: Rhetoric and Reality in the ‘Sharing Economy’
Type: Book
ISBN: 978-1-78743-809-5

Book part
Publication date: 17 October 2018

Anna Roberts and Charlene Zietsma

What happens to nonelite workers’ meaning, belonging, and identity when work is “on-demand”? On-demand organizations, such as Uber and TaskRabbit, have ambiguous boundaries and…

Abstract

What happens to nonelite workers’ meaning, belonging, and identity when work is “on-demand”? On-demand organizations, such as Uber and TaskRabbit, have ambiguous boundaries and locations of workers. This qualitative study investigated how organizational and societal boundary discourse and the organization of the work itself, constructed sometimes conflicting worker roles that influenced how ride-hailing workers understood the boundaries of the on-demand organization and their location with respect to it. The roles of app–user and driver–partner constructed ride-hailing workers as outside the boundaries of the organization, while the driver–bot role constructed them as (nonhuman) elements of organizational technology. While the driver–partner role had positive and empowering identity, meaning, and belongingness associations, its conflict with the other roles blocked these positive associations, and led to cynicism and fatalism. We reflect on the possible impacts of the on-demand economy on society, workers, and the practice of work, particularly for nonelite workers.

Details

Toward Permeable Boundaries of Organizations?
Type: Book
ISBN: 978-1-78743-829-3

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Article
Publication date: 11 November 2013

Kirsi Mukkala and Timo Tohmo

The purpose of this paper is to investigate inter-industry labor mobility, paying special attention to workers who move into high-tech (HT) sectors or knowledge-intensive business…

Abstract

Purpose

The purpose of this paper is to investigate inter-industry labor mobility, paying special attention to workers who move into high-tech (HT) sectors or knowledge-intensive business services (KIBSs). This study inquires whether skilled workers are mobile and whether the characteristics of mobile workers support the effective transfer of knowledge across industries.

Design/methodology/approach

Census data representing 7 percent of Finnish residents were used. The micro-econometric estimation method with correction of sample selection bias was applied.

Findings

The results show that young workers are the most mobile, whereas mobility decreased for those with previous work experience, higher education and higher income level. These findings indicate that the highly skilled workers are not necessarily the most mobile, a trend that may weaken the effectiveness of knowledge spillover. However, on average, highly educated workers move into KIBS sectors more often than to other sectors, and HT sectors attract workers who have higher incomes, which may indicate that their skills are highly valued. As a result, knowledge spillovers may emerge. The knowledge spillovers resulting from job mobility are concentrated in large growth centers that have universities.

Originality/value

This study provides a new and topical viewpoint to the mobility literature by focussing on skilled workers and their movement toward the HT and KIBS sectors.

Details

International Journal of Manpower, vol. 34 no. 8
Type: Research Article
ISSN: 0143-7720

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Book part
Publication date: 9 May 2023

Ali Ilhan

In this chapter, sharing economy, also called the gig economy, is discussed as part of the digital economy. This research analyzes the main difficulties of gig workers, and their…

Abstract

In this chapter, sharing economy, also called the gig economy, is discussed as part of the digital economy. This research analyzes the main difficulties of gig workers, and their needs will be analyzed as one of the crucial issues. This research also seeks to examine the government's role in prior economies and the sharing economy of today. In addition, existing legislation and procedures for gig workers will be compared across nations. Furthermore, some of the most important initiatives to engage with the sharing economy are also investigated. Methods such as “word frequency query” and “exploration diagrams,” which are supported by NVivo qualitative research software, are utilized in order to accomplish this research. In this study, the interview method occurs with an expert that is considered in order to observe both the government's stance on the sharing economy and its practical effects. The research discloses that government engagement in the sharing economy is inevitable, and the adoption of existing policies is challenging.

Details

Management and Organizational Studies on Blue- and Gray-collar Workers: Diversity of Collars
Type: Book
ISBN: 978-1-80455-754-9

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Book part
Publication date: 30 March 2020

Shampa Roy-Mukherjee and Michael Harrison

This chapter addresses the two important themes that we believe characterise how the platform-based gig economy operates. The first of the two themes explores the shifting…

Abstract

This chapter addresses the two important themes that we believe characterise how the platform-based gig economy operates. The first of the two themes explores the shifting boundaries of the triangular business model and its place within the wider, evolving capitalist structure. The triangular business model is the foundation of the platform-based gig economy and consists of the digital platform, the producer/worker and the end consumer. The digital platform acts as the intermediary and provides a market for exchange of goods and services between the workers and the end consumers. The fluidity of the triangular relationship has left the platform-based gig economy beyond the reach of the traditional neo-liberal regulatory system leading to the blurring of employee and employer relations. The second theme is based on the exploration and application of the Marxist concept of surplus value creation and its appropriation within the gig structure. Here, the authors seek to show the exploitation of the worker as a participant in the triangular business model. Given that the worker bears the majority of the entrepreneurial risk and provides capital they ought to receive a proportion of the surplus value created from the transaction. The authors have established the increasing dominance of platforms within the triangular business model and the enhanced scope for exploitation of workers in form of poor remuneration standards due to employee status ambiguity and the appropriation of a disproportionate amount of surplus value flowing to the platform owners.

Details

Conflict and Shifting Boundaries in the Gig Economy: An Interdisciplinary Analysis
Type: Book
ISBN: 978-1-83867-604-9

Keywords

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