Briscoe, G H; Dainty, A R J and Millett, S J (1999) The likely impact of the tax system on self-employment in the british construction industry. In: Hughes, W (ed.) Proceedings of 15th Annual ARCOM Conference, 15-17 September 1999, Liverpool, UK.
Abstract
This paper examines the development of self-employment in the British construction industry over recent decades, and relates trends in self-employment to changes in the tax regime. The paper traces the rise of the self-employed construction worker during the 1980s and early 1990s in the face of very favourable tax and National Insurance legislation. The preferences of both employers and workers for self-employment status are critically examined. During the late 1990s the tax authorities began a clampdown on bogus self-employment which has resulted in a very significant switch back into direct employment. Further tax changes are in prospect and these are likely to lead to further reductions in the numbers in self-employment. The paper analyses the most recent changes and probes the likely consequences for the industry, in areas such as training and labour turnover.
| Item Type: | Conference Paper (Paper) |
|---|---|
| Uncontrolled Keywords: | direct-employment; labour market; self-employment; tax system |
| Index terms: | face, employment, turnover, legislation, construction worker, construction industry, preference, labour market, self-employment, insurance |
| Subjects: | industry analysis, business economics, economics, decision-making and reasoning, management, economic analysis, legal systems, business management, psychology, practitioner |
| Topics: | Business Strategy, Research Practice, Roles and Professions, Legal Issues, Human Resources, Supply Chain Management, Organizational Design |
| Descriptive scope: | 3 PCT |
N.B. Descriptive scope is a count of how many of the five facets of empirical research are indicated by the words used in title, abstract and keywords. It is not intended as a judgement on the research; merely a count of the kind of word we would expect to indicate Phenomenon, Concepts, Theoretical framing, Empirical techniques, Analytical techniques. If all five are present, then a code of “5 PCTEA” will indicate this. If you feel the coding for this record is questionable, we welcome discussion around the terms we matched or the way we categorized them. The facet you would expect may not be coded, or a facet may be coded inappropriately. This can also bear on a larger question, of which facets should be treated as defining in construction management research. Please get in touch, and we will look at it. More details here