Franklin

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

Author/Creator:
Library of Congress. Government Division.
Publication:
[S.l] : [s.n.], 2011.
Format/Description:
Government document
Book
1 online resource (19 p., digital, PDF file)
Status/Location:
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Subjects:
Business ethics.
Contracts.
Government productivity.
System Details:
System requirements: PDF reader software.
Summary:
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. Reviews information reporting in P.L. 111-148, the Patient Protection and Affordable Care Act; addresses proposed legislation in the 112th Congress; outlines Obama Administration proposal to "increase certainty with respect to worker classification"; 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.
Notes:
Record is based on bibliographic data in ProQuest U.S. Congressional Research Digital Collection (last viewed Jan. 2013). Reuse except for individual research requires license from ProQuest, LLC.
CRS Report.
Other format:
Microfiche version: Library of Congress. Government Division. Tax Gap
Access Restriction:
Restricted for use by site license.