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Tax Law

Selected Works

2006

Employment Tax

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Working For Free: It Ought To Be Against The (Tax) Law, Richard Winchester Dec 2005

Working For Free: It Ought To Be Against The (Tax) Law, Richard Winchester

Richard Winchester

Employment taxes account for an enormous share of federal tax receipts. And it is widely acknowledged that taxes on the self-employed are collected under a dysfunctional set of laws that is long overdue for repair. Yet, there is surprisingly little legal scholarship in the field. This article fills a portion of that gap. It examines some fundamental flaws that plague our nation’s employment tax laws, focusing on how President Bush’s dividend tax cut created an incentive for wealthy individuals to exploit those flaws at the government’s expense when they work for a corporation that they also own and control. Specifically, …