TY  - CHAP
AB  - Abstract Worker classification continues to be a highly litigated area of taxation. That is, the status of a worker as an employee or independent contractor remains a topic closely scrutinized by the Internal Revenue Service. This study examines factors that the judiciary deems relevant in ruling whether a worker is an employee or independent contractor. A backward stepwise logistic regression model is implemented to categorize the factors that best predict the court’s decision on whether a worker is either an employee or independent contractor pursuant to the factors in Revenue Ruling 87-41 (1987-1 CB 296), judge gender, and political affiliation. The results indicate three factors (supervision/instructions, continuing relationship, and the right to discharge) are capable of accurately predicting 93 percent of the decisions made by the US Tax Court. Other findings support notable statistical differences between male and female judges rendering decisions and reaching conclusions. Also, there is a statistically significant difference based on the type of industry. Political affiliation appears to have no significant impact on judicial rulings.
VL  - 21
SN  - 978-1-78756-543-2, 978-1-78756-544-9/1475-1488
DO  - 10.1108/S1475-148820180000021002
UR  - https://doi.org/10.1108/S1475-148820180000021002
AU  - Englebrecht Ted D.
AU  - Dowis W. Brian
PY  - 2018
Y1  - 2018/01/01
TI  - An Empirical Assessment of Employee vs Independent Contractor Status in Taxation and the Effects of Judges’ Gender, Political Affiliation, and Industry on Those Decisions
T2  - Advances in Accounting Behavioral Research
T3  - Advances in Accounting Behavioural Research
PB  - Emerald Publishing Limited
SP  - 21
EP  - 45
Y2  - 2024/05/08
ER  -