This article seeks to contribute to the current debate on the assessment of collective bargaining for self-employed service providers in the gig economy (“gig workers”) under EU competition law. In order to identify possibilities for EU competition policy makers and courts to accommodate...

Focusing on Regulations 1408/71 and 883/2004, the article outlines the main problems with co-ordination exportability of family benefits in the EU. An important emphasis is put on the principle lex loci laboris as it had been interpreted by the Court of Justice, in light of the relevant...

This book deals with the federal income tax as it bears on gratuitous transfers and with the federal wealth transfer taxes. The federal wealth transfer taxes presently consist of a partially unified estate and gift tax and a generation-skipping tax. The federal transfer tax system is separate...

In this Article, I argue that.by reaching the agreement that the poor should have no tax liability, the contest over progressivity has centered improperly on the rights and responsibilities of relatively wealthy citizens. The wealthy are widely perceived to have valuable property that, if shared...

This essay notes that the feminist tax policy theorists have made numerous important contributions to our understanding of tax policy's affect on women's lives and experiences. It argues that in doing so, the extant literature has also prioritized the idea of citizenship rights but has failed to...

This article examines the tax policy rationale for excluding non-market household labor from the tax base and argues that the conventional rationals no longer withstand scrutiny. The article goes on to argue that it is possible to include non-market household labor into the tax base, while at...

In September, the House of Representatives Ways and Means Committee released proposals requiring many employers without retirement plans to establish and automatically enroll employees in IRAs or simple 401(k) plans or in IRAs with the default contributions going to Roth IRAs. The proposals...

The different productive and financial innovations have historically played a key role in the origin of any economic crisis. The special feature of the present one is no doubt his greatness. There are many measures taken by various European Governments to tackle the crisis. All are intended to...

In this paper we have investigated how the employment relationship, if it implies transfer of rents, may allow employers to control the voting behavior of their workers and lead to a strategic registration of voters. This is feasible when individual voting behavior is observable, as in open...

Legalization of abortion in the 1970s represents a major cultural change: it gives women a higher degree of freedom to directly control their fertility, allowing them to ultimately decide upon children without man's consent and to decrease uncertainty in their expected labor market returns. This...