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Full-Text Articles in Taxation-Federal
Fringe Benefits, Proposed Section 84, And Tax Policy , Gregory M. Fowler
Fringe Benefits, Proposed Section 84, And Tax Policy , Gregory M. Fowler
Pepperdine Law Review
No abstract provided.
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 …
Reforming The Second Tier Of The U.S. Pension System: Tabula Rasa Or Step By Step?, 46 J. Marshall L. Rev. 631 (2013), G. A. (Sandy) Mackenzie, Jonathan Barry Forman
Reforming The Second Tier Of The U.S. Pension System: Tabula Rasa Or Step By Step?, 46 J. Marshall L. Rev. 631 (2013), G. A. (Sandy) Mackenzie, Jonathan Barry Forman
UIC Law Review
No abstract provided.