This paper examines the impact of government taxation policy on self‐employment as the preferred form of job tenure in the British construction industry. It analyses the rapid growth in self‐employment over the period 1970‐1996 in the context of a very benign tax regime. It shows how...

Purpose – As a backdrop to the empirical contributions contained within this special section, this Guest Editorial aims to review the context of construction employment. It summarises the challenges inherent in construction work which have impeded the development of human resource management...