Tax Gap [electronic resource] : Misclassification of Employees as Independent Contractors.

Explains how misclassification of employees as independent contractors contributes to the tax gap. Discusses evolution of the definition of employee versus independent contractor, and presents findings of Department of Treasury Inspector General for Tax Administration report on IRS actions to addres...

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Bibliographic Details
Online Access: Full Text (via ProQuest)
Corporate Author: Library of Congress. Congressional Research Service
Format: Electronic eBook
Language:English
Published: [S.l] : [s.n.], 2009.
Subjects:

MARC

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520 |a Explains how misclassification of employees as independent contractors contributes to the tax gap. Discusses evolution of the definition of employee versus independent contractor, and presents findings of Department of Treasury Inspector General for Tax Administration report on IRS actions to address misclassification of employees as independent contractors. Describes H.R. 3408, the Taxpayer Responsibility, Accountability, and Consistency Act of 2009, to implement various measures to respond to the issue; and examines whether or not benefits of a reduction in the misclassification of employees, including a decrease in the tax gap, are greater than the costs. 
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