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Full-Text Articles in Law
The Gap In The Employment Tax Gap, Richard Winchester
The Gap In The Employment Tax Gap, Richard Winchester
Richard Winchester
No abstract provided.
Changing Tradeoffs Confront Employee-Shareholders Who Want To Access Corporate Profits, Richard Winchester
Changing Tradeoffs Confront Employee-Shareholders Who Want To Access Corporate Profits, Richard Winchester
Richard Winchester
No abstract provided.
Equity Undermined: The 1918 Check-The-Box Entity Classification Election, Richard Winchester
Equity Undermined: The 1918 Check-The-Box Entity Classification Election, Richard Winchester
Richard Winchester
No abstract provided.
Working For Free: It Ought To Be Against The (Tax) Law, Richard Winchester
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, …