Publication Date

1-1-2011

Document Type

Dissertation/Thesis

First Advisor

Cripe, Brad

Degree Name

B.A. (Bachelor of Arts)

Department

Department of Accountancy

Abstract

The number if household employees has increased over a ten year time period, but the compliance rate for household employment tax filings has decreased. This study explores different explanations for non-compliance of household employment taxes in the United States. These explanations include detection risk, the employment of illegal immigrants, psychological considerations, the lack of knowledge about household employment taxes, the decrease in household employees affecting compliance rates, and compliance rates based on income and age. The results of a state-to-state comparison have a potential impact on overall compliance. Other explantions have no direct effect on compliance rates.

Extent

31 pages

Language

eng

Publisher

Northern Illinois University

Rights Statement

In Copyright

Rights Statement 2

NIU theses are protected by copyright. They may be viewed from Huskie Commons for any purpose, but reproduction or distribution in any format is prohibited without the written permission of the authors.

Media Type

Text

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