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Graduate student unionization : ウィキペディア英語版
Graduate student employee unionization
Graduate student employee unionization, or academic student employee unionization, refers to labor unions that represent students who are employed by their college or university to teach classes, conduct research and perform clerical duties. As of 2014, there are 31 US graduate employee unions, 18 unrecognized unions in the US, and 23 graduate employee unions in Canada.〔(Coalition of Graduate Student Employees ). Retrieved on November 26th 2014〕 Almost all US graduate student unions are located in public universities, most of which formed during the 1990s. Currently, New York University's Graduate Student Organizing Committee, affiliated with the United Automobile Workers, is the only graduate employee union recognized by a private university in the US.〔Canfield, M. (2014) (Grad Employees Re-Unionize at New York University—First in the Country ) ''Labor Notes''. Retrieved on November 24th 2014〕 Many of these unions refer to their workers as Academic Student Employees (ASEs) to reflect the fact that their membership may also include undergraduate students working in represented job classifications.
Labor laws in the United States and Canada permit collective bargaining for only limited classes of student-employees. In the US, the authorities governing collective bargaining rights of graduate students are different for public and private institutions. In public universities, state labor laws determine collective bargaining and employee recognition. In private universities, the National Labor Relations Board determines whether graduate students are employees, the recognition of which will give students collective bargaining rights. Currently, graduate students in private universities are not considered employees despite numerous legal reversals over the past two decades. Many faculty associations like the American Association of University Professors support the right of graduate students to form unions. Many university administrators and university associations like the Association of American Universities have vigorously opposed the unionization of graduate student employees on their campuses through legal challenges on the grounds that unionization threatens academic freedom of institutions and harms the relationship between faculty and students, although recent research suggests that unionization does not negatively affect academic freedom nor harms faculty-student relationships.〔Rogers, S. E., Eaton, A.E., and Voos, P.B. (2013). Effects of Unionization on Graduate Student Employees:Faculty-Student Relations, Academic Freedom, and Pay. ''ILR Review'', 66(2), 487-510〕 Opposition by elite universities in the U.S. led to the loss of collective bargaining rights for graduate student employees in the private sector.
==United States==
At the heart of the debate over graduate student employee unionization in the United States is the question of whether academic student employees are employees or students because the recognition of employee status would give graduate students the right to form a union and to bargain collectively. The employer position, and that of the current NLRB, is that the work graduate employees do is so intertwined with their professional education that collective bargaining will harm the educational process. Supporters of unionization argue that graduate employees' work is primarily an economic relationship. They point especially to universities' use of Teaching Assistants as part of a wider trend away from full-time, tenured faculty.
For tax purposes, the Internal Revenue Service considers the compensation of graduate student employees to be wages. When graduate students receive payment for teaching, it is not taxed on a 1042-S form (for scholarships), but on a W-2 (which is the form for employment income). The income from teaching is taxed differently from scholarships, and treated like employment income.

抄文引用元・出典: フリー百科事典『 ウィキペディア(Wikipedia)
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