Horizontal equity and the taxation of employed and self-employed workers
Horizontal equity and the taxation of employed and self-employed workers
复制标题
横向公平以及就业和自营职业工人的税收
DOI：
10.1111/j.1475-5890.1997.tb00255.x
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发表时间：
1997
期刊：
影响因子：
7.3
通讯作者：
Emma J. Chamberlain
中科院分区：
文献类型：
--
作者：
J. Freedman;Emma J. Chamberlain
英国的定期所得税制度经常受到攻击，尤其是在对受雇者和自雇者的税收待遇上的区别。然而，经过审查，似乎非附表税收制度既有这些区别，也有由此产生的困难，尽管程度不同。就业和个体经营的区分也给社会保障制度带来了问题。这些困难或多或少地存在于作者所研究的所有司法管辖区。可能有人认为，就业和自营职业关系性质之间的根本经济和法律差异证明了所有或部分税收和社会保障差异是合理的。如果比较的关系是明确的，一方面是就业，另一方面是自营职业，这可能是对的。然而，总有一些非标准的关系将这两大类的特征结合在一起。随着工作模式的变化，这一灰色地带似乎正在增加。因此，英国税收和社会保障体系采用的简单的二分法受到了压力。本文考虑了这种情况下出现的问题，并提出了一些解决这些问题的想法。
The schedular system of income tax in the UK frequently comes under attack, not least in relation to the distinctions it draws between the tax treatment of the employed and the self-employed. However, on examination, it appears that non-schedular systems of taxation share both these distinctions and the difficulties that arise from them, albeit to varying degrees. The division between employed and self-employed is also problematic for social security systems. These difficulties are found, to a greater or lesser extent, in all the jurisdictions studied by the authors. It may be argued that all or some of the tax and social security differences are justified by fundamental economic and legal differences between the nature of employment and selfemployment relationships. This may be true where the relationships compared are unambiguously, on the one hand, employment and, on the other, self-employment. However, there have always been non-standard relationships that combine characteristics of both these broad categories. This grey area appears to be increasing with changing work patterns. Consequently,the simple dichotomous system adopted by the UK tax and social security systems has come under pressure. This article considers the problems arising from this situation and some of the ideas that have been put forward to deal with them.