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Articles 1 - 2 of 2
Full-Text Articles in Taxation-Federal
Zappers & Employment Tax Fraud, Richard Thompson Ainsworth
Zappers & Employment Tax Fraud, Richard Thompson Ainsworth
Faculty Scholarship
Beyond the grey area of worker misclassifications and general employment tax irregularities there are darker employment relationships where workers are intentionally paid in cash “off-the-books” or “under-the-table.” Grey employment relationships present civil enforcement issues that may become criminal; darker-relationships are criminal from the beginning. Zappers are found on the dark side.
Zappers are fraud-technologies that automatically (and remotely) skim cash from electronic cash registers (ECRs) or back room point of sales (POS) systems. Globally, tax auditors are finding that Zappers frequently provide the cash that is used to compensate “under-the-table” workers. In fact, a Zapper appears to be at the …
Will Cutting The Payroll Tax Increase Jobs? (Empirical Evidence From The Eu Vat), Richard Thompson Ainsworth
Will Cutting The Payroll Tax Increase Jobs? (Empirical Evidence From The Eu Vat), Richard Thompson Ainsworth
Faculty Scholarship
Red Ink Rising, the Peterson–Pew Commission on Budget Reform’s report presents the country with a fiscal/employment dilemma – Congress must act immediately to stem the federal debt, but it must move carefully lest it harm employment in the fragile economy. In short, we must act fast and slow – we must decrease the debt and increase employment. This is a difficult task.
The Peterson-Pew dilemma (notably its jobs-creation aspect) was taken to heart by both of the reform commissions that issued reports soon thereafter (National Commission on Fiscal Responsibility and Reform, The Moment of Truth and The Debt Reduction Task …