As inequality has markedly risen over the past few decades, so has economic volatility. Abundant research demonstrates that both individuals and households have faced much greater instability in income since the 1970s – a trend dubbed by Jacob Hacker as the “Great Risk Shift.” Income insecurity can lead to problems and crises like bad credit...

Summary This special report provides early information on changes to the tax rules affecting the collection of tax on benefits an employee receives from an employee share scheme. Benefits provided to an employee under a share purchase agreement are “employment income” for income tax purposes.

Digital age platforms are providing researchers the ability to outsource portions of their work – not just to increasingly intelligent machines, but also to a relatively low-cost online labor force comprised of humans. These so-called “online outsourcing” services help employers connect with a global pool of free-agent workers who are willing to complete a variety...

In the 21st century, as traditional work has become increasingly fissured and many of last century’s protections have eroded, America must once again re-examine our workforce safety net. The social contract that provided security and prosperity for previous generations is coming undone, as work becomes increasingly contingent, and companies do less and less to keep...

Vulnerable workers need to be protected. Existing laws need to be strengthened. The recent exploitation of vulnerable workers by 7-Eleven, for example, demonstrates that more needs to be done to protect vulnerable workers. The 7-Eleven scandal revealed not only a systemic underpayment of workers, but also a widespread practice of franchisees paying their employees the...