PricewaterhouseCoopers (Norway)

Purpose This study investigates the impact of COVID-19 and public support programs on gig workers in the culture- and creative sector (CCS) to understand the pre-pandemic features of work, the nature of responses to the pandemic countermeasures that restricted work and the job crafting behaviors that emerged during the gradual easing of countermeasures. Design/methodology/approach The study conducted semi-structured in-depth interviews of 11 musicians in the Norwegian music business. The interviews were analyzed with systematic text condensation to arrive at relevant themes and concepts that were interconnected in a model based on the job demands model (JDM). Findings The results showed key features of gig work in a normal work situation, and how these were central to the experience work-related stress during the COVID-19 crisis. Furthermore, public support stimulated job-crafting behaviors aligned to the JDM framework. The results strengthen the case for using JDM to understand the dynamics of gig work in CCS and to inform on the role of public support to gig work sectors. Research limitations/implications The main limitation of this study is related to the sample containing an exclusive Norwegian sample of gig workers in the CCS. The generalizations must therefore be done with caution as the public supports system might vary across countries. Further, data related to the COVID-19 crisis with global impact. Generalization to other crisis events should also be cautious. Practical implications Gig workers can better build a robust understanding of their current work situation and improve their resilience in response to emerging crisis. Governmental decisions-makers can better understand the impact of support programs targeting the emerging gig work sector in CCS. Social implications The findings reveal significant social implications for how societies can support vulnerable gig workers during crises. The study demonstrates that public support systems function as crucial stabilizers that extend beyond individual financial security to strengthen family relationships and social networks. When gig workers face income instability, the resulting stress fragments family structures and community bonds. The research also highlights how work identity and personal identity intertwine more deeply for creative gig workers than traditional employees, making job loss particularly psychologically devastating. These findings suggest that effective social policy must recognize gig work's unique vulnerabilities and develop targeted interventions that address both economic precarity and the social-psychological dimensions of non-standard employment arrangements. Originality/value The study uses qualitative data to substantiate the use of JDM in gig work, and particularly connects key JDM concepts to crisis management.

This paper discusses three issues relating to corporate tax policy in the United States for the 21st century. First, the paper compares U.S. corporate tax policy with that of other Organisation for Economic Co-operation and Development (OECD) economies, concluding that there is a large and growing gap between U.S. policy and international norms. Second, the paper notes a few aspects of the 21st century global economy that have profound implications for tax policy. Finally, the paper concludes with some observations about new directions for corporate tax policy in view of American tax exceptional ism and global economic trends.