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The Tax Court of Canada and the Federal Court of Appeal are regularly asked by taxpayers and the Canada Revenue Agency to determine whether a worker is an employee or an independent contractor. The distinction has significant tax consequences. The analysis and various legal tests used by the courts to determine the characterization of a worker have been through significant transformations over the last 15 years. The analysis remained objective for several years. However, in 2002, courts began to consider the common intent held between the taxpayer and the worker when characterizing that worker’s status as either an employee or an independent contractor. Since its introduction, the courts have placed various levels of importance on this common intent in the characterization process. This paper seeks to quantify the varied emphasis placed by the courts on the intent held between a taxpayer and its worker.

The Tax Court of Canada and the Federal Court of Appeal are regularly asked by taxpayers and the Canada Revenue Agency to determine whether a worker is an employee or an independent contractor. The distinction has significant tax consequences. The analysis and various legal tests used by the courts to determine the characterization of a worker have been through significant transformations over the last 15 years. The analysis remained objective for several years. However, in 2002, courts began to consider the common intent held between the taxpayer and the worker when characterizing that worker’s status as either an employee or an independent contractor. Since its introduction, the courts have placed various levels of importance on this common intent in the characterization process. This paper seeks to quantify the varied emphasis placed by the courts on the intent held between a taxpayer and its worker.

<p>During the amalgamation of the seven substructures within the City of Cape Town specific problems arose around employment equity issues and consequently the City of Cape Town has introduced an Employment Equity Plan. This study investigated the perceptions held by managers regarding the barriers that can mitigate againsst the successful implementation of the Employment Equity Plan.</p>

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Between 1880 and 1914 women's industrial employment in Leeds was transformed by the introduction of the factory system in the consumer-goods trades. Women came to predominate in ready-made tailoring, but have been neglected in histories of the city. Recent studies have argued that a. focus on the sex division of labour in social production challenges conventional interpretations of working-class history. This thesis contributes to current debates by examining women's work in Leeds. It argues that the sex division of labour and the tensions between sex and class had a critical impact on the development of the local labour movement. Studies of women's work have shown the importance of regional variations in the pattern of female employment. Leeds provides the opportunity to study a hitherto neglected group, - female factory workers employed outside cotton textiles. Wonen's subordinate role within industry and their attitudes to work were structured by the experience of work itself as well as by their early socialisatjon and role in the family. The first section examines the conditions of women's industrial employment. It suggests that job segregation by sex structured the specific features of women's work in Leeds. Section two locates the extent and type of womens work in Leeds in the context of the social conditions of family life and contemporary expectations of appropriate sex roles. The varied family backgrounds, age and marital status affected the attitudes of individual women to paid employment and modified its effects. The final section examines the attitudes of the Leeds labour movement towards women workers and the tensions between sex and class. The labour movement failed to address women's needs and to offer a real challenge to their subordinate industrial position. This weakened union organisation and independent labour politics in the city.

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Thesis advisor: Peter Gottschalk / Thesis advisor: Andrew Beauchamp / This dissertation examines whether the Earned Income Tax Credit (EITC) program improves long-term labor force participation of its recipients. The first chapter studies the mechanisms which can generate prolonged effects of wage subsidies on employment, wages, job stability and poverty. I model three mechanisms: experience accumulation, heterogeneity in the job offer arrival rates, and the costs of switching in and out of employment. I estimate the dynamic discrete-choice model of employment and program participation using a sample of single women from Panel Study of Income Dynamics. The estimates suggest that the EITC program primarily stimulates part-time employment. EITC recipients do not become self-sufficient over the long-term because part-time experience accumulation does not translate into substantial wage growth. The interaction between EITC and other public assistance programs also makes part-time jobs desirable. Counterfactual experiments reveal that in order to promote human capital accumulation and wage growth, the number of hours worked should become one of the determinants in the EITC payment schedule. The second chapter estimates the life-long effects of the EITC program on employment decisions of single women. To identify those effects I choose a natural experiment framework and use the discontinuity in the eligibility criteria (and payments) associated with the age of the youngest child in the household. I estimate a model with a conditional (fixed-effect) logistic regression using a sample of single women from Panel Study of Income Dynamics. The estimates suggest that there is no significant life-long effect of the EITC program on female labor force participation. The result is robust to the definition of the control group and the length of the estimated long-term effects. This conclusion supports the concerns that low-skilled workers do not accumulate experience required for a better employment opportunities. That being said, EITC should be considered solely as a short-term subsidy rather than a long-term investment into experience accumulation. / Thesis (PhD) — Boston College, 2013. / Submitted to: Boston College. Graduate School of Arts and Sciences. / Discipline: Economics.

Este trabalho tem o objetivo de analisar o papel da ocupação no mercado de trabalho brasileiro, procurando identificar seus efeitos sobre o salário e o emprego dos indivíduos e a estrutura salarial da economia brasileira. Apesar de sua importância, esse assunto tem recebido pouca atenção na literatura sobre a desigualdade de renda no Brasil. Na primeira parte desse estudo, faz-se uma descrição dos dados para as seis ocupações que serão utilizadas - dirigentes, profissionais das ciências e das artes, técnicos de nível médio, trabalhadores de serviços administrativos, dos serviços e da produção. Percebe-se que a ocupação que mais emprega é a de trabalhadores dos serviços, porém, também é a que abriga maior quantidade de indivíduos com baixo nível de escolaridade e a que apresenta menor remuneração. Através de uma técnica de decomposição da desigualdade de renda, verifica-se que a ocupação tem um poder explicativo tão alto quanto o da escolaridade. A segunda parte do trabalho analisa o prêmio salarial associado a cada ocupação após controlar por efeitos fixos individuais dos trabalhadores, investigando o que acontece com a variação salarial do indivíduo na medida em que transita entre as ocupações. Os resultados mostram que a ocupação que mais atrai trabalhadores é a de dirigentes e as maiores perdas salariais ocorrem ao se transitar para a ocupação de trabalhadores dos serviços. Dado que a ocupação é importante para explicar a desigualdade, na última parte investiga-se como a estrutura ocupacional do mercado de trabalho brasileiro evolui ao longo do tempo, verificando em que medida a tecnologia pode afetar essa estrutura. Fica evidenciado o crescimento do emprego para ocupações que pagam salários intermediários ou altos. Com esses resultados, conclui-se que a ocupação tem efeitos importantes no mercado de trabalho no Brasil. / The aim of this dissertation is to analyze the role of the occupation in the Brazilian labor market, examining its effects on individuals\' wage and employment and on the wage structure of the Brazilian economy. Despite its importance, this subject has received little attention in the inequality literature in Brazil. In the first part of this study, the data are described for the six occupations that will be used - managers, professionals in sciences and arts, technicians, white collar workers, services workers and production workers. The occupation that employs most workers is services workers. But it is also the one that has the highest amount of low education individuals and with the lowest earnings. Through the use of an inequality decomposition technique, it is verified that occupation has as high explanatory power as education. The second part of the dissertation analyzes the wage premium associated to each occupation, after controlling for individual fixed effects, and investigates what happens with the wage variation of the individual when it transits among occupations. The results show that the occupation that attracts more workers is managers and the highest wage losses occur when a worker transits to the services workers occupation. Since occupation is important to explain inequality, in the last part it is investigated how the occupational structure of the Brazilian labor market evolves over time, verifying if technology can affect this structure. Evidence is produced showing employment growth for occupations that pay intermediate or high wages. With these results, it is concluded that occupation has important effects in the labor market in Brazil.

This thesis studies the implications of tax and transfer policy on income and employment, with emphasis on the low end of the income distribution. It also compares the labor market outcomes of recent veterans to those of veterans who served prior to 2001, when military utilization rates were much lower. The first chapter observes that many overlapping income support programs exist in the United States, each with the goal of transferring resources to low income individuals with minimal employment disincentives. Each of the programs considered addresses this tension in a different way, potentially creating differences in the degree to which labor supply adjusts in response to program changes. I separately and simultaneously estimate labor supply elasticities associated with the income support programs in the context of a discrete choice model. The differences in elasticities I document across programs can inform both policy and optimal taxation theory. In the second chapter I reassess whether the optimal income tax program has features akin to an Earned Income Tax Credit or a Negative Income Tax shape at the low end of the income distribution, in the presence of unemployment and wage responses to taxation. I derive a sufficient statistics optimal tax formula in a general model incorporating unemployment and endogenous wages. I then estimate the parameters using policy variation in tax liabilities stemming from the U.S. tax and transfer system. Using the empirical estimates, I implement the sufficient statistics formula and show that the optimal tax at the bottom has features that resemble those of a a Negative Income Tax relative to the case where unemployment and wage responses are not taken into account. In the third chapter, I compare labor market outcomes of veterans with post-2001 service time to those of similar veterans whose service did not extend past 2001. Veterans who served post-2001 are at a higher risk of long tours of duty, many of whom return with mental or physical disability. I find that veterans with post-2001 service are underemployed; conditional on employment however, veterans with post-2001 service earn at least as much, relative to veterans without post-2001 service.