• Perspectives on Taxation Series

    Taxing the Gig Economy

  • Kathleen DeLaney Thomas


    • Kathleen DeLaney Thomas

      Assistant Professor of Law and Director of UNC School of Law Tax Institute

      University of North Carolina School of Law
  • When

    Monday, December 11, 2017
    12:15 pm to 1:15 pm


    Walter F. Mondale Hall Lindquist & Vennum Conference Room

    University of Minnesota Law School
    229 19th Ave S
    Minneapolis, MN 55455

Millions of Americans now earn income through “gig” work, which allows them to set their own hours and choose which jobs to take. To the surprise of many gig workers, the tax law considers them to be “business owners” and subjects them to onerous recordkeeping and filing requirements along with the obligation to pay quarterly estimated taxes. Professor Thomas will discuss two possible reforms aimed at reducing the tax compliance burdens of gig workers while enhancing the government’s ability to collect tax revenue from them: a “non-employee withholding” regime that would allow online platform companies to withhold taxes for their workers without being classified as employers; and a “standard business deduction” for gig workers that would eliminate the need for those workers to track and report business expenses.

Kathleen DeLaney Thomas is an Assistant Professor of Law and Director of the J. Nelson Young Tax Institute at the University of North Carolina School of Law. Professor Thomas teaches and writes in the areas of tax law and behavioral economics. Prior to joining the UNC faculty, Professor Thomas practiced tax law in New York at Cooley LLP and at Simpson Thacher & Bartlett LLP. She has also taught tax courses as an Acting Assistant Professor of Tax Law at New York University School of Law, from which she received her J.D. and LL.M. in Taxation degrees.


RSVP to Casey Kenney at or (612) 626-5048.

Sponsored By

The University of Minnesota Law School Corporate Institute Forum on Taxation and Regulation


1 CLE credit has been requested; Event Code #250201


A buffet lunch will be served beginning at 12:00 p.m.

Contact Information

Kristin Hickman
(612) 624-2915

Contact Information

University of Minnesota Law School

Walter F. Mondale Hall | 229 19th Avenue South | Minneapolis, MN 55455

P: 612-625-1000

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