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Form 1099 Academic Research on Form 1099 Reducing information gaps to reduce the tax gap: when is information reporting warranted, Lederman, L. (2009). Fordham L. Rev.,78, 1733. This essay proposes six distinct factors as a framework for evaluating information reporting requirements. The essay also applies these factors to three current information reporting proposals and three recently enacted reporting requirements that are scheduled to become effective in 2011. The proposed framework suggests that some of the laws and proposals will likely be much more effective than others in improving tax compliance. The redesignedform990, Wyllie, B. M. (2009). Journal of Accountancy,207(3), 72. Does credit-card information reporting improve small-business tax compliance?, Slemrod, J., Collins, B., Hoopes, J., Reck, D., & Sebastiani, M. (2015). National Bureau of Economic Research. This paper investigates the response of small businesses operating as sole proprietorships to Form 1099-K, an information report released in 2011 which provides the Internal Revenue Service with information about payment card sales. Federal Electronic Filing of Tax Returns and e-Services, Berger, S. (2005). The CPA Journal,75(1), 68. It's Time to Do Something about the Tax Gap, Malamud, R. B., & Parry, R. O. (2008). Hous. Bus. & TAx LJ,9, 1. This paper explores the concept of Tax Gap defined as the difference between the amount of tax imposed by the Tax Code and the amount that is reported and paid with timely filed returns. This paper explains the concept of the tax gap, discusses how it is estimated, and points out some limitations with the estimates. The role of independent contractors in the US economy, Eisenach, J. A. (2010). This paper analyses the roles of independent contractors in the US economy. It also shows the possible effects of curtailing independent contracting such as the reduction of job creation and small business formation, reduction of competition and increase prices, creation of sector specific disruptions, and production of a less flexible and dynamic workforce. Does credit-card information reporting improve small-business tax compliance?, Slemrod, J., Collins, B., Hoopes, J. L., Reck, D., & Sebastiani, M. (2017).Journal of Public Economics,149, 1-19. This paper investigates the response of small businesses operating as sole proprietorships to Form 1099-K, an information report introduced in 2011 which provides the Internal Revenue Service with information about electronic sales (e.g., credit card sales). Classifying independent contractors and employees, Recor, M. (2012). The CPA Journal,82(12), 48. The Need for Tax Reform: Schedule K-1 Document Matching Program and Effective Revenue Collection, Avdeev, V. (2014). NYL Sch. L. Rev.,59, 341. Tax-Gap Closers of Recent US Budget Proposals and Tax Legislation, Morgan-Thomas, M., & Levine, H. (2012). The CPA Journal,82(12), 34.