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.

中文翻译：

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零工经济的失业保险

从历史上看，美国失业保险已经排除了传统雇主/雇员二元之外的工人。那应该改变。这篇文章主张通过根据各州现有失业计划制定的结构将福利扩大到零工经济工人。它的论点基于税法研究的两个哲学传统：自由平等主义和功利主义。