Publication Date
1-1-2011
Document Type
Dissertation/Thesis
First Advisor
Cripe, Brad
Degree Name
B.A. (Bachelor of Arts)
Legacy 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.
Recommended Citation
Maaba, Gretchen, "The Nanny Tax" (2011). Honors Capstones. 1238.
https://huskiecommons.lib.niu.edu/studentengagement-honorscapstones/1238
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
