Tax Gap. : Misclassification of Employees as Independent Contractors.

Format:

Book

Government document

Author/Creator:

Library of Congress. Congressional Research Service.

Language:

English

Subjects (All):

Contracts.

Government productivity.

Tax evasion.

Physical Description:

1 online resource (16 pages, digital, PDF file)

Place of Publication:

[Place of publication not identified] : [publisher not identified], 2010.

System Details:

text file

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"; 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.

Notes:

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.

Other Format:

Microfiche version: Library of Congress.Congressional Research Service. Tax Gap

Access Restriction:

Restricted for use by site license.