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The Nanny Tax, Gretchen Maaba
The Nanny Tax, Gretchen Maaba
Honors Capstones
The number if household employees has increased over a ten year time period, but the compliance rate for household employment tax filings has decreased. This study explores different explanations for non-compliance of household employment taxes in the United States. These explanations include detection risk, the employment of illegal immigrants, psychological considerations, the lack of knowledge about household employment taxes, the decrease in household employees affecting compliance rates, and compliance rates based on income and age. The results of a state-to-state comparison have a potential impact on overall compliance. Other explantions have no direct effect on compliance rates.
Understanding The Use Of Sustainability Reporting And Its Relation To The Market For External Assurance Services, Amanda Wheet
Understanding The Use Of Sustainability Reporting And Its Relation To The Market For External Assurance Services, Amanda Wheet
Honors Capstones
As spending on green initiatives has increased, the push to include metrics of sustainability in non-financial statements has also increased. However, the preparation of sustainability reports varies and external assurance is not currently mandatory for reports. Thus, there is an overall confusion on what information is necessary within a sustainability reporting, the purpose is to (1) evaluate current sustainability practices and (2) recommend ways sustainability reporting should continue to develop. This study investigates current sustainability reporting usage, frameworks, and external assurance. The study also seeks to define sustainability and terms related to sustainability. Reporting frameworks such as the IFAC Sustainability …