Benjamin Della Rocca

Essay

Unemployment Insurance for the Gig Economy

Historically, U.S. unemployment insurance has excluded workers lying outside the conventional employer/employee binary. That should change. This Essay argues for extending benefits to gig-economy workers, via structures fashioned after states’ existing unemployment programs. It grounds its argument in two philosophical traditions foundational to tax-law scholarship: liberal egalitarianism and utilitarianism.

Jan 26, 2022