In an effort to combat the COVID-19 pandemic, the federal government sought to issue an emergency temporary standard through its federal agency, OSHA, as a way to mandate employers with 100+ employees to create policy that will mandate those employees to become vaccinated or submit to weekly...

In December 2017, Congress passed major tax reform. The reform included an important new provision that grants independent contractors and other passthrough taxpayers, but not employees or corporations, a potential tax deduction equal to 20% of their qualified business income. Critics have...

The United States is currently trying to manage a fast-moving public health crisis due to the coronavirus outbreak (COVID-19). The economic and financial ramifications of the outbreak are serious. This Working Paper discusses these ramifications and identifies three interrelated but potentially...

The term “sharing economy” is flawed, but are the alternatives any better? This Essay evaluates the uses of competing narratives to describe the business model employed by firms like Uber, Lyft, TaskRabbit, and GrubHub. It argues that while the term “sharing economy” may be a misnomer,...

There has been a lot of interest lately in new IRC Section 199A, the new qualified business income (QBI) deduction that grants passthroughs, including qualifying workers who are independent contractors (and not employees), a deduction equal to 20% of a specially calculated base amount of income....

The National Labor Relations Board's (NLRB's) 2004 Brown University decision held that graduate student teaching and research assistants were not employees, and therefore, were not protected by the National Labor Relations Act (NLRA). Deciding whether individuals are employees as defined by the...

Experts and government agencies believe that a smallpox attack against the U.S. is possible. Dark Winter - a simulation run in June 2001 by national security groups - concluded that a single smallpox attack would result in a viral holocaust. This is because Americans have no immunity to this...

This manuscript summarizes a speech given at Tallinn University of Technology in Estonia on May 14, 2013. The speech begins with a discussion of ethical theory and how it can be applied to the topic of government regulation of business, and proceeds to summarize some recent studies on the costs...

This article traces the pattern of conflict, collaboration, and compromise among trade unions, employers, political parties, executive branches, and economic research institutes in Germany, all of which have different stances regarding the introduction of a general statutory minimum wage there....

Common Law Definition of Employment:What is the difference between an employee and an independent contractor? Both do work for pay; I do a job, and you pay me for it. It's not complicated — until government gets involved. Formal employees require paperwork, legal and regulatory compliance, and...