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Pyramiding is a practice in which an employer that withholds payroll taxes from its employees intentionally fails to remit those withholdings to the taxing authority. Businesses that engage in pyramiding often file for bankruptcy to discharge the tax liabilities and start anew under a new name and perpetuating the same scheme.
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Various state and local taxing authorities in the US require an employer or the employee to withhold and remit a tax on the wages paid to an employee. Some states require both the employer and employee to remit a portion of the total occupational privilege tax (OPT), while others only require one or the other to do so. [1]
Al DiSarro (1951-January 13, 2011) was a visual effects artist who was nominated for an Academy Award in the category of Best Visual Effects during the 61st Academy Awards. ...
The program was interesting since increases in employment boosted payroll and other taxes to a large enough extent that the subsidy paid for itself. Later research suggested that the control group was on trend to catch-up with those who received the supplement in the long-run.
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