School Treasurer Held Not Liable for Payroll Taxes Because of Reasonable Belief Taxes Were Being Paid

2018 ◽  
Vol 35 (7) ◽  
pp. 4-5
Keyword(s):  
Payroll Taxes ◽  
Reasonable Belief

Payroll Taxes in Colombia

2005 ◽  
Author(s):  
James Alm ◽  
Hugo Lopez-Castano
Keyword(s):  
Payroll Taxes

The Internal Revenue Code and Religious Institutions

2017 ◽  
Author(s):  
Edward A. Zelinsky
Keyword(s):  
Social Security ◽  
Income Tax ◽  
Income Taxes ◽  
Religious Institutions ◽  
Retirement Plans ◽  
Payroll Taxes ◽  
Internal Revenue ◽  
Tax Exempt ◽  
Unrelated Business

This chapter examines the Internal Revenue Code’s treatment of religious entities. The federal tax statute embodies three diverse approaches to taxing and exempting sectarian organizations and activities. Some provisions of the Code—the charitable deduction, the general income tax exemption for eleemosynary institutions, the federal unemployment tax—exempt religious entities and other charitable, educational, and philanthropic institutions. Other provisions of the Code narrowly target churches for tax exemption. For example, the Code relieves churches of filing requirements with which nonchurch religious entities and other eleemosynary organizations must comply. Similarly, churches’ retirement plans receive lenient treatment under the Code. Churches receive procedural protections from IRS audits.Yet other provisions of the Code tax churches as for secular entities. Churches generally pay FICA taxes—Social Security and Medicare payroll taxes—on the compensation paid to nonclerical employees. These payroll taxes can be considerable. Churches also pay federal income taxes on their unrelated business incomes.

scholarly journals How Do Firms Respond to Reduced Labor Costs? Evidence from the 2007 Swedish Payroll Tax Reform

2021 ◽  
Author(s):  
Sven-Olov Daunfeldt ◽  
Anton Gidehag ◽  
Niklas Rudholm
Keyword(s):  
Tax Reform ◽  
Cost Savings ◽  
Labor Cost ◽  
Policy Instrument ◽  
Extensive Margin ◽  
Labor Costs ◽  
Payroll Tax ◽  
Payroll Taxes ◽  
Wage Effect ◽  
Marginalized Groups

AbstractOne way for policymakers to reduce labor costs and stimulate the recruitment of marginalized groups of labor in a highly unionized economy is to lower payroll taxes. However, the efficiency of this policy instrument has been questioned, and previous evaluations have mostly found small employment effects for such reforms. We investigate the effects of a payroll tax cut in Sweden that decreased firms’ labor costs in relation to the number of young employees that they had employed when the reform was implemented in 2007. We find that most firms received small labor cost savings as a result of the reform, but those that received larger cost savings increased their number of employees significantly more than firms that received no, or minor, labor cost savings. Our findings also suggest that the payroll tax cut increased the total wages paid to incumbent workers, but the wage effect was too small to offset the positive extensive-margin employment effect of the reform. In total, we find that the Swedish payroll tax reform created 18,100 jobs over the period 2006–2008; most of these jobs were within the targeted group of young employees.

scholarly journals Using Payroll Tax Variation to Unpack the Black Box of Firm-Level Production

2021 ◽  
Author(s):  
Youssef Benzarti ◽  
Jarkko Harju
Keyword(s):  
Black Box ◽  
Total Output ◽  
Tax Rates ◽  
Firm Level ◽  
Payroll Tax ◽  
Payroll Taxes ◽  
Input Factor ◽  
Experimental Variation ◽  
Quasi Experimental ◽  
Level Production

Abstract This paper uses quasi-experimental variation in payroll tax rates in Finland to investigate how firms use their input factors. We find that higher payroll tax rates lead to large employment responses and have no effects on employee-level earnings. As payroll taxes increase, firms substitute away from low-skilled, routine and manual workers. Higher firm-level payroll tax rates also slightly decrease the total output of firms. Our results imply that firm-level production and input factor choices are clearly affected by payroll taxes.

scholarly journals Rethinking the Reasonable Belief Defense to Rape

1991 ◽  
Vol 100 (8) ◽  
pp. 2687 ◽  
Author(s):  
Dana Berliner
Keyword(s):  
Reasonable Belief

scholarly journals Unemployment Insurance, Payroll Taxes and Employment

1985 ◽  
Vol 10 (1) ◽  
pp. 39-45 ◽  
Author(s):  
Erling Steigum
Keyword(s):  
Unemployment Insurance ◽  
Payroll Taxes

scholarly journals Impacts of Labor Market Institutions and Demographic Factors on Labor Markets in Latin America

2019 ◽  
Vol 19 (155) ◽  
Author(s):  
Adriana Kugler
Keyword(s):  
Labor Market ◽  
Latin American ◽  
Older Workers ◽  
Market Performance ◽  
Demographic Factors ◽  
Employment Protection ◽  
Labor Market Institutions ◽  
Market Institutions ◽  
Payroll Taxes ◽  
The Impact

This paper documents recent labor market performance in the Latin American region. The paper shows that unemployment, informality, and inequality have been falling over the past two decades, though still remain high. By contrast, productivity has remained stubbornly low. The paper, then, turns to the potential impacts of various labor market institutions, including employment protection legislation (EPL), minimum wages (MW), payroll taxes, unemployment insurance (UI) and collective bargaining, as well as the impacts of demographic changes on labor market performance. The paper relies on evidence from carefully conducted studies based on micro-data for countries in the region and for other countries with similar income levels to draw conclusions on the impact of labor market institutions and demographic factors on unemployment, informality, inequality and productivity. The decreases in unemployment and informality can be partly explained by the reduced strictness of EPL and payroll taxes, but also by the increased shares of more educated and older workers. By contrast, the fall in inequality starting in 2002 can be explained by a combination of binding MW throughout most of the region and, to a lesser extent, by the introduction of UI systems in some countries and the role of unions in countries with moderate unionization rates. Falling inequality can also be explained by the fall in the returns to skill associated with increased share of more educated and older workers.

The Payroll Taxes and Social Security

1959 ◽  
Vol 326 (1) ◽  
pp. 85-92
Author(s):  
Paul G. Craig
Keyword(s):  
Social Security ◽  
Payroll Taxes

scholarly journals Filling in the Missing Link between Universalism and Democracy: The Case of Costa Rica

2014 ◽  
Vol 56 (4) ◽  
pp. 98-118 ◽  
Author(s):  
Juliana Martínez Franzoni ◽  
Diego Sánchez-Ancochea
Keyword(s):  
Costa Rica ◽  
Policy Process ◽  
Policy Design ◽  
Building Blocks ◽  
Missing Link ◽  
Payroll Taxes ◽  
Adoption And Implementation ◽  
Successful Case ◽  
Key Aspects

AbstractThis article explores a missing link in the recent literature on the formation of social policies: that between democracy and universalism, one desirable yet elusive feature of these policies. We base our argument on a case study of Costa Rica, the most successful case of universalism in Latin America. We proceed by first depicting Costa Rica's peculiar policy architecture, based on the incremental expansion of benefits funded on payroll taxes. Then we reconstruct the policy process to stress the key role played by technopoliticians in a democratic context. Backed by political leadership and equipped with international ideas, technopoliticians drove social policy design from agenda setting to adoption and implementation. Third, we argue that key aspects of the policy architecture established in the early 1940s were fundamental building blocks for a distinctive and seldom explored road to universalism. We conclude considering contemporary implications.

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