TITLE

THE CONVENIENCE OF THE EMPLOYER TEST: WHY WE SHOULD RECONSIDER THE CRITIQUE OF NEW YORK'S TAX APPORTIONMENT SCHEME

AUTHOR(S)
Borie, Brian C.
PUB. DATE
August 2009
SOURCE
Albany Law Review;2009, Vol. 72 Issue 3, p789
SOURCE TYPE
Academic Journal
DOC. TYPE
Article
ABSTRACT
The article examines the most common criticisms of the employer convenient test, a tax apportionment scheme covering telecommuters, adopted by the New York State. A brief history of the convenience test is provided. The early constitutional challenges the convenience test faced, including arguments of unfair apportionment and violation of the due process and equal protection clauses, are cited. An overview of the revised convenience test in the form of the Technical Services Bureau Memorandum issued by the Department of Taxation and Finance is offered.
ACCESSION #
44881859

 

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