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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Full Text (via ProQuest) |
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| Corporate Author: | |
| Format: | Electronic eBook |
| Language: | English |
| Published: |
[S.l] :
[s.n.],
2010.
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| Subjects: |
MARC
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| 245 | 1 | 0 | |a Tax Gap. |h [electronic resource] : |b Misclassification of Employees as Independent Contractors. |
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| 500 | |a CRS Report. | ||
| 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; outlines Obama Administration proposal to "increase certainty with respect to worker classification"; reviews information reporting in P.L. 111-148, the Patient Protection and Affordable Care Act; 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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