TaxProf Blog

Editor: Paul L. Caron, Dean
Pepperdine University School of Law

Wednesday, January 23, 2013

Taylor Presents Payroll Taxes Today at San Diego

TaylorWillard Taylor (Sullivan & Cromwell, New York) presents Payroll Taxes — Why Should We Care? What Should Be Done?, 137 Tax Notes 983 (Nov. 26, 2012), at San Diego today as part of its Tax Law Speaker Series:

Federal employment and self-employment taxes are critical for several reasons, including their significant contribution to federal revenues and their effect on an individual's tax burden. Despite the importance of payroll taxes, and the clear defects in the rules, legislative proposals for change are limited, addressing primarily the lack of parity between a small service business carried on by an S corporation and one carried on directly or through a partnership. This report argues for more fundamental reform, such as the integration of payroll taxes and the personal income tax.

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