{"id":127797,"date":"2020-08-11T18:08:42","date_gmt":"2020-08-11T22:08:42","guid":{"rendered":"https:\/\/fsc-ccf.ca\/references\/taxation-and-the-future-of-work-how-tax-systems-influence-choice-of-employment-form-2\/"},"modified":"2020-08-11T18:08:42","modified_gmt":"2020-08-11T22:08:42","slug":"taxation-and-the-future-of-work-how-tax-systems-influence-choice-of-employment-form-2","status":"publish","type":"reference","link":"https:\/\/fsc-ccf.ca\/fr\/references\/taxation-and-the-future-of-work-how-tax-systems-influence-choice-of-employment-form-2\/","title":{"rendered":"Taxation and the future of work: How tax systems influence choice of employment form"},"content":{"rendered":"<p>discussion politique r\u00e9cente a mis en \u00e9vidence la diversit\u00e9 des fa\u00e7ons dont le monde du travail est en train de changer. Un r\u00e9pandue de d\u00e9veloppement dans certains pays a \u00e9t\u00e9 une augmentation de certaines formes de travail non standard. Est-ce b\u00e9n\u00e9fique, ce qui repr\u00e9sente une plus grande flexibilit\u00e9 dans la population active, ou pr\u00e9judiciable, ce qui repr\u00e9sente une d\u00e9t\u00e9rioration de la qualit\u00e9 du travail conduit par l&#8217;automatisation, la mondialisation et le pouvoir de march\u00e9 des grands employeurs? Ces changements soul\u00e8vent \u00e9galement des questions cruciales pour les syst\u00e8mes fiscaux. Les diff\u00e9rences de traitement fiscal \u00e0 travers des formes d&#8217;emploi peuvent cr\u00e9er des possibilit\u00e9s d&#8217;arbitrage fiscal. Cet article \u00e9tudie le potentiel de ces opportunit\u00e9s pour huit pays. Il mod\u00e9lise l&#8217;imposition des revenus du travail, y compris les cotisations sociales, des employ\u00e9s standard, et des travailleurs ind\u00e9pendants (les r\u00e8gles fiscales applicables d\u00e9taill\u00e9es dans l&#8217;annexe du papier). Le but est de comprendre si les syst\u00e8mes fiscaux des pays traitent les diff\u00e9rentes formes d&#8217;emploi diff\u00e9remment, avant d&#8217;aborder la question plus g\u00e9n\u00e9rale de savoir si un traitement diff\u00e9renci\u00e9 a le m\u00e9rite lorsqu&#8217;il est \u00e9valu\u00e9 par rapport aux principes de conception fiscale. Traduit a\u0300 l'aide de Google Translate<\/p>\n","protected":false},"excerpt":{"rendered":"<p>discussion politique r\u00e9cente a mis en \u00e9vidence la diversit\u00e9 des fa\u00e7ons dont le monde du travail est en train de changer. Un r\u00e9pandue de d\u00e9veloppement dans certains pays a \u00e9t\u00e9 une augmentation de certaines formes de travail non standard. Est-ce b\u00e9n\u00e9fique, ce qui repr\u00e9sente une plus grande flexibilit\u00e9 dans la population active, ou pr\u00e9judiciable, ce qui repr\u00e9sente une d\u00e9t\u00e9rioration de la qualit\u00e9 du travail conduit par l&#8217;automatisation, la mondialisation et le pouvoir de march\u00e9 des grands employeurs? Ces changements soul\u00e8vent \u00e9galement des questions cruciales pour les syst\u00e8mes fiscaux. Les diff\u00e9rences de traitement fiscal \u00e0 travers des formes d&#8217;emploi peuvent cr\u00e9er des possibilit\u00e9s d&#8217;arbitrage fiscal. Cet article \u00e9tudie le potentiel de ces opportunit\u00e9s pour huit pays. Il mod\u00e9lise l&#8217;imposition des revenus du travail, y compris les cotisations sociales, des employ\u00e9s standard, et des travailleurs ind\u00e9pendants (les r\u00e8gles fiscales applicables d\u00e9taill\u00e9es dans l&#8217;annexe du papier). Le but est de comprendre si les syst\u00e8mes fiscaux des pays traitent les diff\u00e9rentes formes d&#8217;emploi diff\u00e9remment, avant d&#8217;aborder la question plus g\u00e9n\u00e9rale de savoir si un traitement diff\u00e9renci\u00e9 a le m\u00e9rite lorsqu&#8217;il est \u00e9valu\u00e9 par rapport aux principes de conception fiscale. [googletranslate_fr]<\/p>\n","protected":false},"template":"","reference-tag":[],"reference-type":[436],"class_list":["post-127797","reference","type-reference","status-publish","hentry","reference-type-white-paper"],"acf":{"citation":"Milanez, A. and Bratta, B. (2019). Taxation and the future of work: How tax systems influence choice of employment form. OECD Taxation Working Papers:41. Paris, France: OECD Publishing. 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