Hiring Independent Contractors
Hiring Independent Contractors

Author: Stephen Fishman

Publisher: NOLO

Published: 1997

Total Pages: 300

ISBN-13: 9780873373678

DOWNLOAD EBOOK

The rules about who qualifies as an independent contractor are complicated and misclassification can result in severe fines and penalties from the IRS and other government agencies. Written by an attorney, this guide explains all the latest IRS rules in plain English, shows how to take advantage of the many financial benefits of hiring independent contractors, and provides independent contractor agreements as tear-outs and on disk. Illus.

Tax Administration and Firm Performance
Tax Administration and Firm Performance

Author: Ms.Era Dabla-Norris

Publisher: International Monetary Fund

Published: 2017-04-14

Total Pages: 40

ISBN-13: 1475595166

DOWNLOAD EBOOK

Tax compliance costs tend to be disproportionately higher for small and young businesses. This paper examines how the quality of tax administration affects firm performance for a large sample of firms in emerging market and developing economies. We construct a novel, internationally comparable, and multidimensional index of tax administration quality (the TAQI) using information from the Tax Administration Diagnostic Assessment Tool. We show that better tax administration attenuates the productivity gap of small and young firms relative to larger and older firms, a result that is robust to controlling for other aspects of tax policy and of economic governance, alternative definitions of small and young firms, and measures of the quality of tax administration. From a policy perspective, we provide evidence that countries can reap growth and productivity dividends from improvements in tax administration that lower compliance costs faced by firms.