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Keywords: nonincome taxes
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Journal Articles
Journal of the American Taxation Association 1–27.
Published: 06 August 2024
... in income tax avoidance. Data Availability: The data that support the ndings of this study are available from the U.S. Department of Labor's Wage and Hour Division. JEL Classi cations: H25; H26; K31; K34. Keywords: tax planning; tax compliance; employee classi cation; nonincome taxes; payroll taxes. I...