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....

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...

We estimate the effects on employment and wages of wrongful-discharge protections in the United States. Over the last three decades, most U.S. state courts have adopted one or more common law wrongful-discharge doctrines that limit employers' discretion to terminate workers at-will. Using this...

Theory predicts that mandated employment protections may reduce productivity by distorting production choices. Firms facing (non-Coasean) worker dismissal costs will curtail hiring below efficient levels and retain unproductive workers, both of which should affect productivity. These theoretical...

Recent proposals for a more inclusive capitalism call for labor and minority representation in corporate governance. We examine the joint promise of labor and minority representation in the context of German works councils. The councils are a powerful form of labor representation that grants...

This paper argues that employers should adopt practices that provide employees with opportunities to exercise voice. Time and time again, we see corporate scandals that could have been avoided if employees were encouraged to speak up when they saw problems in the workplace. Recent scandals...

Technology has radically changed the way in which human relationships develop and its non-stopping progress is set to affect us more and more in the future. Regarding the world of work, the evolution of the Information and Communications Technologies (ICT) has encouraged a transformation and...

Spanish Abstract: El avance y la masificación en el uso de las Tecnologías de la Información y la Comunicación (TICs) ha modificado enormemente la forma en que las relaciones humanas se desarrollan, y continuará haciéndolo en el futuro. En lo que respecta al campo del derecho del trabajo,...

The spread of the novel coronavirus SARS-CoV-2 (COVID-19) among meatpacking employees forced closures and slowdowns at many plants across the United States. As the meatpacking giants JBS, Smithfield, and Tyson became hotbeds for COVID-19, national meat production plummeted. To forestall further...

States have responded to COVID-19's ongoing workplace disruptions with myriad workers' compensation policy changes. While some states have extended presumptions of coverage to a large swath of workers who are at risk of contracting COVID-19 on the job, others have been far more measured or have...