Add to ORKGIn this report, we leverage recent innovations in analyzing tax data to shed new light on the prevalence and characteristics of independent contracting in California
Some tables and figures are not in this machine readable version--contact the author for more inform...
STATE TAXES. INITIATIVE STATUTE. • Increases state tax rates for top personal income taxpayers. • Te...
In ascertaining federal employment tax liabilities, companies must determine whether the individuals...
In this report, we leverage recent innovations in analyzing tax data to shed new light on the preval...
Most labor market policy in the United States is designed for long-term employment relationships. Se...
The authors use de-identified data from California personal income tax returns to measure the freque...
Abolishes state personal income tax. Increases state sales and use tax by 5.5 percent. Eliminates th...
Federal tax law divides workers into two categories depending on the degree of control exercised ove...
CORPORATIONS. TAXES. INITIATIVE STATUTE. Requires tax rate on corporate income to be the same as tax...
On January 1, 2020, a landmark California law called Assembly Bill 5—also known by its shorthand AB ...
INCOME TAX. INITIATIVE STATUTE. The measure provides that starting with the taxable year beginning o...
What role do tax reform commissions play in California fiscal history? The recent California Commiss...
TAXES. CORPORATIONS. INITIATIVE STATUTE. Requires tax rate on corporate income to be the same as tax...
The Internal Revenue Service has become increasingly concerned with the classification of individual...
Imposes one-time tax of at least 55% on property in California exceeding $15 million if single, $20 ...
Some tables and figures are not in this machine readable version--contact the author for more inform...
STATE TAXES. INITIATIVE STATUTE. • Increases state tax rates for top personal income taxpayers. • Te...
In ascertaining federal employment tax liabilities, companies must determine whether the individuals...
In this report, we leverage recent innovations in analyzing tax data to shed new light on the preval...
Most labor market policy in the United States is designed for long-term employment relationships. Se...
The authors use de-identified data from California personal income tax returns to measure the freque...
Abolishes state personal income tax. Increases state sales and use tax by 5.5 percent. Eliminates th...
Federal tax law divides workers into two categories depending on the degree of control exercised ove...
CORPORATIONS. TAXES. INITIATIVE STATUTE. Requires tax rate on corporate income to be the same as tax...
On January 1, 2020, a landmark California law called Assembly Bill 5—also known by its shorthand AB ...
INCOME TAX. INITIATIVE STATUTE. The measure provides that starting with the taxable year beginning o...
What role do tax reform commissions play in California fiscal history? The recent California Commiss...
TAXES. CORPORATIONS. INITIATIVE STATUTE. Requires tax rate on corporate income to be the same as tax...
The Internal Revenue Service has become increasingly concerned with the classification of individual...
Imposes one-time tax of at least 55% on property in California exceeding $15 million if single, $20 ...
Some tables and figures are not in this machine readable version--contact the author for more inform...
STATE TAXES. INITIATIVE STATUTE. • Increases state tax rates for top personal income taxpayers. • Te...
In ascertaining federal employment tax liabilities, companies must determine whether the individuals...