Work has changed – but tax policy hasn’t

Our tax regime discriminates against the huge number of workers in the new ‘gig economy’.

Hillary Clinton attacked the 'gig economy' in a speech last month.
Hillary Clinton attacked the 'gig economy' in a speech last month.

One of the major economic battlegrounds in the US presidential election is the “precariat” class. In his influential 2011 book, economist Guy Standing described the global socio-demographic trend of shifting developments in the workforce as the “precariat” class. In essence, this is a group of people whose employment is defined without predictability or security.

Ireland defines this as the self-employed. The general election battle ...