English, Article edition: Tips: Taxable or Non-Taxable Part of Employee Income Andrej Raspor

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Bookmark: http://trove.nla.gov.au/version/7225
Physical Description
  • article
Language
  • English

Edition details

Title
  • Tips: Taxable or Non-Taxable Part of Employee Income
Author
  • Andrej Raspor
Physical Description
  • article
Notes
  • The article analyses how tips are regulated in Slovenia and in the United States from a tax point of view. The key finding is that Slovenian regulations are inconsistent, because they cover only tips earned by table games employees. Other tips in the casino and service sector in general are not covered. Indirectly, however, we can understand that they are taxable. But paying tax on tips is the exception rather than the rule. In order to avoid vagueness, tips should be regulated by a special law. This law should define the applicable rate and contributions, as well as the manner of payment.
  • tips, gaming industry, hospitality industry, taxation
  • RePEc:mgt:youmng:v:4:y:2009:i:1:p:131-147
Language
  • English
Contributed by
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