Jason M. Goldstein (J.D. 2011, Miami) has published Note, Money Under the Bridge: The Worker Misclassification Problem, 5 Fla. A&M U. L. Rev. 107 (2009). Here is the abstract:

Briefly, the article analyzes the current framework of employment classification in the United States; identifies substantial problems in classification practice, data collection, and the resulting effects on the tax gap; and critiques current state and federal measures and legislative action to address the issue.

I begin by examining the legal consequences of employment classification, as employees or independent contractors, to workers and employers. I then analyze the most current data regarding the effects of employment misclassification on the tax gap, and highlight the failure of governing agencies to efficiently monitor these lost funds. Finally, I report the various legislation enacted or being proposed to address the misclassification problem, and to ultimately recover windfalls in employment tax revenue.