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  5. Tax and Policy Implications of Changes to Reporting Requirements for Construction Services

Tax and Policy Implications of Changes to Reporting Requirements for Construction Services

File(s)
tax_policy_construction.pdf (124.24 KB)
Permanent Link(s)
https://hdl.handle.net/1813/74345
Collections
ILR Outreach
ILR Research Studies and Reports
The Worker Institute Publications
Author
Curran, Brian F.
Donahue, Linda H.
Abstract

[Excerpt] New York and other states could increase revenue and improve their tax systems by requiring information reporting for all payments by businesses for construction services, utilizing a form similar to the Federal form 1099. The state could also advance other important policy goals including an increase in the fairness of the tax system and a reduction of the misclassification of workers as independent contractors.

Date Issued
2013-12-01
Keywords
tax
•
policy
•
construction
•
reporting requirements
•
independent contractors
•
worker misclassification
Rights
Required Publisher Statement: © Cornell University. Reprinted with permission. All rights reserved.
Type
article

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