000			01404nab a2200193 c 4500
999			_c150380 _d150380
003			ES-MaIEF
005			20250303104131.0
007			ta
008			250303t2024 xxu||||| |||| 00| 0eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100			_962506 _aEntin, Jonathan L.
245	1	0	_aTaxing remote workers _bthe pandemic and its implications _c Jonathan L. Entin
520			_aThe COVID-1919 pandemic resulted in governmental directives that workplaces remain closed for extended periods. Workers therefore could not do their jobs in their normal locations. Some states and cities nevertheless sought to impose income taxes on people who were working remotely. This article analyzes litigation that resulted, including efforts of states and municipalities to tax out-of-state residents who otherwise would have come to their workplaces, and municipal efforts to tax suburban residents of the same state who worked out of town. It also suggests that these cases have broader implications for the taxation of remote workers now that the emergency has passed but the phenomenon of remote work has become increasingly common.
650		4	_946373 _aIMPUESTOS LOCALES
650		4	_948540 _aTELETRABAJO
650		4	_949045 _aIMPUESTO SOBRE LA RENTA DE NO RESIDENTES
773	0		_9172580 _oOP 235/2024/4 _tJournal of Taxation of Investments _w(IEF)51921 _x 0747-9115 _g n. 41-4, Summer 2024 , p. 23-75
942			_cART