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Full-Text Articles in Law
Less Is More: Applying A Modified Reasonable Compensation Standard To Eliminate The Inconsistencies In The Payroll And Net Investment Income Tax Bases, John S. Treu
John S. Treu
The original policy for the implementation of payroll taxes was to impose a tax on wages as both a funding mechanism for, and a limitation to, qualifying for social security. However, the self-employment tax base developed severe inconsistencies with this original policy and among different tax entities by including certain returns on capital investments in the tax base. At present, different payroll tax obligations arise for similarly situated tax payers based solely on the type of entity the owner elects to be taxed as under the check-the-box regulations. These inconsistencies resulted from misguided efforts by congress and the treasury to …
Winter 2011 ~ Volume 1, Issue 1 (Inaugural Issue)
Winter 2011 ~ Volume 1, Issue 1 (Inaugural Issue)
The Contemporary Tax Journal
No abstract provided.
New Medicare Contribution Tax On Investment Income, Huan Jin
New Medicare Contribution Tax On Investment Income, Huan Jin
The Contemporary Tax Journal
No abstract provided.