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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 15th Annual ARCOM Conference, 15-17 September 1999, Liverpool, UK. Association of Researchers in Construction Management, Vol. 1, 211–20.

  • Type: Conference Proceedings
  • Keywords: direct-employment; labour market; self-employment; tax system
  • ISBN/ISSN: 0 9534161 2 7
  • URL: http://www.arcom.ac.uk/-docs/proceedings/ar1999-211-220_Briscoe_Dainty_and_Millett.pdf
  • 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.