TITLE

New York's "Convenience-of-the-Employer" Rule: From Defending the Fisc to Punishing Telecommuters

AUTHOR(S)
Smith, E. Kendrick; Cristy, Matthew J.
PUB. DATE
March 2006
SOURCE
Journal of State Taxation;Spring2006, Vol. 24 Issue 3, p17
SOURCE TYPE
Academic Journal
DOC. TYPE
Article
ABSTRACT
The article reports on the effect of the tax policy implemented by the New York State Department of Taxation and Finance which concerns telecommuters. Under the tax policy, all telecommuters who are paid by and work for New York-based employers will be subject to income tax, which in result, discourage telecommuters to work for New York-based employers.
ACCESSION #
21887934

 

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