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Description

New York's "convenience of the employer" doctrine overtaxes nonresident telecommuters on the days they work at their out-of-state homes. This doctrine was poor tax policy in normal times. It is particularly bad tax policy during the Covid-19 crisis, penalizing individuals who work at home.

Publication Date

2020

Volume

95

First Page

1101

Keywords

income tax, state income tax, tax law

Disciplines

Law | Tax Law

Included in

Tax Law Commons

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