search query: @indexterm taxation / total: 1872
reference: 235 / 1872
| Author: | Whiting, J. |
| Title: | Employment taxes: where are we going? |
| Journal: | Economic Affairs
2003 : MAR, VOL. 23:1, p. 11-16 |
| Index terms: | Employment tax Taxation Tax reform |
| Language: | eng |
| Abstract: | Employment taxes have become more complicated over time, and too much of an administrative burden is now placed on employers, especially smaller ones. Combining PAYE and NIC has the potential for big simplification of the system. The author suggests that circumstances have changed dramatically, and so must the system, since all is not well in the employment taxes area. |
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