Tax Gap [electronic resource] : Misclassification of Employees as Independent Contractors
- Corporate Author:
- Library of Congress. Congressional Research Service
- Published:
- [Place of publication not identified] : [publisher not identified], 2010.
- Physical Description:
- 13 pages : digital, PDF file
- Access Online:
- ezaccess.libraries.psu.edu
- 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. 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"; 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.
- Subject(s):
- Related Titles:
- ProQuest U.S. Congressional Research Digital Collection
- Note:
- Record is based on bibliographic data in ProQuest U.S. Congressional Research Digital Collection (last viewed Sept. 2012). Reuse except for individual research requires license from ProQuest, LLC., CRS Report., and AVAILABLE ONLINE TO AUTHORIZED PSU USERS.
- Technical Details:
- System requirements: PDF reader software.
View MARC record | catkey: 10130053