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<span>Enforcement</span> </div> </a> <ul id="toc-Enforcement-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Examples" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#Examples"> <div class="vector-toc-text"> <span class="vector-toc-numb">6</span> <span>Examples</span> </div> </a> <button aria-controls="toc-Examples-sublist" class="cdx-button cdx-button--weight-quiet cdx-button--icon-only vector-toc-toggle"> <span class="vector-icon mw-ui-icon-wikimedia-expand"></span> <span>Toggle Examples subsection</span> </button> <ul id="toc-Examples-sublist" class="vector-toc-list"> <li id="toc-United_States" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#United_States"> <div class="vector-toc-text"> <span class="vector-toc-numb">6.1</span> <span>United States</span> </div> </a> <ul id="toc-United_States-sublist" class="vector-toc-list"> <li id="toc-American_Apparel_incident" class="vector-toc-list-item vector-toc-level-3"> <a class="vector-toc-link" href="#American_Apparel_incident"> <div class="vector-toc-text"> <span class="vector-toc-numb">6.1.1</span> <span>American Apparel incident</span> </div> </a> <ul id="toc-American_Apparel_incident-sublist" class="vector-toc-list"> </ul> </li> </ul> </li> </ul> </li> <li id="toc-See_also" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#See_also"> <div class="vector-toc-text"> <span class="vector-toc-numb">7</span> <span>See also</span> </div> </a> <ul id="toc-See_also-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-References" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#References"> <div class="vector-toc-text"> <span class="vector-toc-numb">8</span> <span>References</span> </div> </a> <ul id="toc-References-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-External_links" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#External_links"> <div class="vector-toc-text"> <span class="vector-toc-numb">9</span> <span>External links</span> </div> </a> <ul id="toc-External_links-sublist" class="vector-toc-list"> </ul> </li> </ul> </div> </div> </nav> </div> </div> <div class="mw-content-container"> <main id="content" class="mw-body"> <header class="mw-body-header vector-page-titlebar"> <nav aria-label="Contents" class="vector-toc-landmark"> <div id="vector-page-titlebar-toc" class="vector-dropdown vector-page-titlebar-toc vector-button-flush-left" > <input type="checkbox" id="vector-page-titlebar-toc-checkbox" role="button" aria-haspopup="true" data-event-name="ui.dropdown-vector-page-titlebar-toc" class="vector-dropdown-checkbox " aria-label="Toggle the table of contents" > <label id="vector-page-titlebar-toc-label" for="vector-page-titlebar-toc-checkbox" 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href="https://cs.wikipedia.org/wiki/Pr%C3%A1ce_na_%C4%8Derno" title="Práce na černo – Czech" lang="cs" hreflang="cs" data-title="Práce na černo" data-language-autonym="Čeština" data-language-local-name="Czech" class="interlanguage-link-target"><span>Čeština</span></a></li><li class="interlanguage-link interwiki-da mw-list-item"><a href="https://da.wikipedia.org/wiki/Sort_arbejde" title="Sort arbejde – Danish" lang="da" hreflang="da" data-title="Sort arbejde" data-language-autonym="Dansk" data-language-local-name="Danish" class="interlanguage-link-target"><span>Dansk</span></a></li><li class="interlanguage-link interwiki-de mw-list-item"><a href="https://de.wikipedia.org/wiki/Schwarzarbeit" title="Schwarzarbeit – German" lang="de" hreflang="de" data-title="Schwarzarbeit" data-language-autonym="Deutsch" data-language-local-name="German" class="interlanguage-link-target"><span>Deutsch</span></a></li><li class="interlanguage-link interwiki-es mw-list-item"><a href="https://es.wikipedia.org/wiki/Trabajo_irregular" title="Trabajo irregular – Spanish" lang="es" hreflang="es" data-title="Trabajo irregular" data-language-autonym="Español" data-language-local-name="Spanish" class="interlanguage-link-target"><span>Español</span></a></li><li class="interlanguage-link interwiki-eo mw-list-item"><a href="https://eo.wikipedia.org/wiki/Neregula_laboro" title="Neregula laboro – Esperanto" lang="eo" hreflang="eo" data-title="Neregula laboro" data-language-autonym="Esperanto" data-language-local-name="Esperanto" class="interlanguage-link-target"><span>Esperanto</span></a></li><li class="interlanguage-link interwiki-fr mw-list-item"><a href="https://fr.wikipedia.org/wiki/Travail_dissimul%C3%A9" title="Travail dissimulé – French" lang="fr" hreflang="fr" data-title="Travail dissimulé" data-language-autonym="Français" data-language-local-name="French" class="interlanguage-link-target"><span>Français</span></a></li><li class="interlanguage-link interwiki-it mw-list-item"><a href="https://it.wikipedia.org/wiki/Lavoro_nero" title="Lavoro nero – Italian" lang="it" hreflang="it" data-title="Lavoro nero" data-language-autonym="Italiano" data-language-local-name="Italian" class="interlanguage-link-target"><span>Italiano</span></a></li><li class="interlanguage-link interwiki-lt mw-list-item"><a href="https://lt.wikipedia.org/wiki/Nelegalus_darbas" title="Nelegalus darbas – Lithuanian" lang="lt" hreflang="lt" data-title="Nelegalus darbas" data-language-autonym="Lietuvių" data-language-local-name="Lithuanian" class="interlanguage-link-target"><span>Lietuvių</span></a></li><li class="interlanguage-link interwiki-mk mw-list-item"><a href="https://mk.wikipedia.org/wiki/%D0%98%D0%BB%D0%B5%D0%B3%D0%B0%D0%BB%D0%BD%D0%B0_%D1%80%D0%B0%D0%B1%D0%BE%D1%82%D0%B0" title="Илегална работа – Macedonian" lang="mk" hreflang="mk" data-title="Илегална работа" data-language-autonym="Македонски" data-language-local-name="Macedonian" class="interlanguage-link-target"><span>Македонски</span></a></li><li class="interlanguage-link interwiki-nl mw-list-item"><a href="https://nl.wikipedia.org/wiki/Zwartwerken" title="Zwartwerken – Dutch" lang="nl" hreflang="nl" data-title="Zwartwerken" data-language-autonym="Nederlands" data-language-local-name="Dutch" class="interlanguage-link-target"><span>Nederlands</span></a></li><li class="interlanguage-link interwiki-ja mw-list-item"><a href="https://ja.wikipedia.org/wiki/%E4%B8%8D%E6%B3%95%E5%B0%B1%E5%8A%B4" title="不法就労 – Japanese" lang="ja" hreflang="ja" data-title="不法就労" data-language-autonym="日本語" data-language-local-name="Japanese" class="interlanguage-link-target"><span>日本語</span></a></li><li class="interlanguage-link interwiki-no mw-list-item"><a href="https://no.wikipedia.org/wiki/Svart_arbeid" title="Svart arbeid – Norwegian Bokmål" lang="nb" hreflang="nb" data-title="Svart arbeid" data-language-autonym="Norsk bokmål" data-language-local-name="Norwegian Bokmål" class="interlanguage-link-target"><span>Norsk bokmål</span></a></li><li class="interlanguage-link interwiki-nn mw-list-item"><a href="https://nn.wikipedia.org/wiki/Svart_arbeid" title="Svart arbeid – Norwegian Nynorsk" lang="nn" hreflang="nn" data-title="Svart arbeid" data-language-autonym="Norsk nynorsk" data-language-local-name="Norwegian Nynorsk" class="interlanguage-link-target"><span>Norsk nynorsk</span></a></li><li class="interlanguage-link interwiki-pt mw-list-item"><a href="https://pt.wikipedia.org/wiki/Trabalho_informal" title="Trabalho informal – Portuguese" lang="pt" hreflang="pt" data-title="Trabalho informal" data-language-autonym="Português" data-language-local-name="Portuguese" class="interlanguage-link-target"><span>Português</span></a></li><li class="interlanguage-link interwiki-ru mw-list-item"><a href="https://ru.wikipedia.org/wiki/%D0%A2%D0%B5%D0%BD%D0%B5%D0%B2%D0%B0%D1%8F_%D0%B7%D0%B0%D0%BD%D1%8F%D1%82%D0%BE%D1%81%D1%82%D1%8C" title="Теневая занятость – Russian" lang="ru" hreflang="ru" data-title="Теневая занятость" data-language-autonym="Русский" data-language-local-name="Russian" class="interlanguage-link-target"><span>Русский</span></a></li><li class="interlanguage-link interwiki-sl mw-list-item"><a href="https://sl.wikipedia.org/wiki/Delo_na_%C4%8Drno" title="Delo na črno – Slovenian" lang="sl" hreflang="sl" data-title="Delo na črno" data-language-autonym="Slovenščina" data-language-local-name="Slovenian" class="interlanguage-link-target"><span>Slovenščina</span></a></li><li class="interlanguage-link interwiki-fi mw-list-item"><a href="https://fi.wikipedia.org/wiki/Harmaa_talous" title="Harmaa talous – Finnish" lang="fi" hreflang="fi" data-title="Harmaa talous" data-language-autonym="Suomi" data-language-local-name="Finnish" class="interlanguage-link-target"><span>Suomi</span></a></li><li class="interlanguage-link interwiki-sv mw-list-item"><a href="https://sv.wikipedia.org/wiki/Svartarbete" title="Svartarbete – Swedish" lang="sv" 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.ambox+link+.ambox,.mw-parser-output .ambox+link+style+.ambox,.mw-parser-output .ambox+link+link+.ambox,.mw-parser-output .ambox+.mw-empty-elt+link+.ambox,.mw-parser-output .ambox+.mw-empty-elt+link+style+.ambox,.mw-parser-output .ambox+.mw-empty-elt+link+link+.ambox{margin-top:-1px}html body.mediawiki .mw-parser-output .ambox.mbox-small-left{margin:4px 1em 4px 0;overflow:hidden;width:238px;border-collapse:collapse;font-size:88%;line-height:1.25em}.mw-parser-output .ambox-speedy{border-left:10px solid #b32424;background-color:#fee7e6}.mw-parser-output .ambox-delete{border-left:10px solid #b32424}.mw-parser-output .ambox-content{border-left:10px solid #f28500}.mw-parser-output .ambox-style{border-left:10px solid #fc3}.mw-parser-output .ambox-move{border-left:10px solid #9932cc}.mw-parser-output .ambox-protection{border-left:10px solid #a2a9b1}.mw-parser-output .ambox .mbox-text{border:none;padding:0.25em 0.5em;width:100%}.mw-parser-output .ambox .mbox-image{border:none;padding:2px 0 2px 0.5em;text-align:center}.mw-parser-output .ambox .mbox-imageright{border:none;padding:2px 0.5em 2px 0;text-align:center}.mw-parser-output .ambox .mbox-empty-cell{border:none;padding:0;width:1px}.mw-parser-output .ambox .mbox-image-div{width:52px}@media(min-width:720px){.mw-parser-output .ambox{margin:0 10%}}@media print{body.ns-0 .mw-parser-output .ambox{display:none!important}}</style><table class="box-Globalize plainlinks metadata ambox ambox-content ambox-globalize" role="presentation"><tbody><tr><td class="mbox-image"><div class="mbox-image-div"><span typeof="mw:File"><span><img alt="Globe icon." src="//upload.wikimedia.org/wikipedia/commons/thumb/b/bd/Ambox_globe_content.svg/48px-Ambox_globe_content.svg.png" decoding="async" width="48" height="40" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/b/bd/Ambox_globe_content.svg/73px-Ambox_globe_content.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/b/bd/Ambox_globe_content.svg/97px-Ambox_globe_content.svg.png 2x" data-file-width="350" data-file-height="290" /></span></span></div></td><td class="mbox-text"><div class="mbox-text-span">The examples and perspective in this article <b>deal primarily with the United States and do not represent a <a href="/wiki/Wikipedia:WikiProject_Countering_systemic_bias" title="Wikipedia:WikiProject Countering systemic bias">worldwide view</a> of the subject</b>.<span class="hide-when-compact"> You may <a class="external text" href="https://en.wikipedia.org/w/index.php?title=Unreported_employment&action=edit">improve this article</a>, discuss the issue on the <a href="/wiki/Talk:Unreported_employment" title="Talk:Unreported employment">talk page</a>, or <a href="/wiki/Wikipedia:Article_wizard" title="Wikipedia:Article wizard">create a new article</a>, as appropriate.</span> <span class="date-container"><i>(<span class="date">December 2021</span>)</i></span><span class="hide-when-compact"><i> (<small><a href="/wiki/Help:Maintenance_template_removal" title="Help:Maintenance template removal">Learn how and when to remove this message</a></small>)</i></span></div></td></tr></tbody></table> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1251242444"><table class="box-More_citations_needed plainlinks metadata ambox ambox-content ambox-Refimprove" role="presentation"><tbody><tr><td class="mbox-image"><div class="mbox-image-div"><span typeof="mw:File"><a href="/wiki/File:Question_book-new.svg" class="mw-file-description"><img alt="" src="//upload.wikimedia.org/wikipedia/en/thumb/9/99/Question_book-new.svg/50px-Question_book-new.svg.png" decoding="async" width="50" height="39" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/en/thumb/9/99/Question_book-new.svg/75px-Question_book-new.svg.png 1.5x, //upload.wikimedia.org/wikipedia/en/thumb/9/99/Question_book-new.svg/100px-Question_book-new.svg.png 2x" data-file-width="512" data-file-height="399" /></a></span></div></td><td class="mbox-text"><div class="mbox-text-span">This article <b>needs additional citations for <a href="/wiki/Wikipedia:Verifiability" title="Wikipedia:Verifiability">verification</a></b>.<span class="hide-when-compact"> Please help <a href="/wiki/Special:EditPage/Unreported_employment" title="Special:EditPage/Unreported employment">improve this article</a> by <a href="/wiki/Help:Referencing_for_beginners" title="Help:Referencing for beginners">adding citations to reliable sources</a>. Unsourced material may be challenged and removed.<br /><small><span class="plainlinks"><i>Find sources:</i> <a rel="nofollow" class="external text" href="https://www.google.com/search?as_eq=wikipedia&q=%22Unreported+employment%22">"Unreported employment"</a> – <a rel="nofollow" class="external text" href="https://www.google.com/search?tbm=nws&q=%22Unreported+employment%22+-wikipedia&tbs=ar:1">news</a> <b>·</b> <a rel="nofollow" class="external text" href="https://www.google.com/search?&q=%22Unreported+employment%22&tbs=bkt:s&tbm=bks">newspapers</a> <b>·</b> <a rel="nofollow" class="external text" href="https://www.google.com/search?tbs=bks:1&q=%22Unreported+employment%22+-wikipedia">books</a> <b>·</b> <a rel="nofollow" class="external text" href="https://scholar.google.com/scholar?q=%22Unreported+employment%22">scholar</a> <b>·</b> <a rel="nofollow" class="external text" href="https://www.jstor.org/action/doBasicSearch?Query=%22Unreported+employment%22&acc=on&wc=on">JSTOR</a></span></small></span> <span class="date-container"><i>(<span class="date">March 2024</span>)</i></span><span class="hide-when-compact"><i> (<small><a href="/wiki/Help:Maintenance_template_removal" title="Help:Maintenance template removal">Learn how and when to remove this message</a></small>)</i></span></div></td></tr></tbody></table> <p><b>Unreported employment</b>, also known as <b>money under the table</b>, <b>working under the table</b>, <b>off the books</b>, <b>cash-in-the-claw</b>, <b>cash-in-hand</b>, <b>money-in-the-paw</b>, or <b>illicit work</b> is <a href="/wiki/Law" title="Law">illegal</a> <a href="/wiki/Employment" title="Employment">employment</a> that is not reported to the <a href="/wiki/State_(polity)" title="State (polity)">government</a>. The employer or the employee often does so for <a href="/wiki/Tax_evasion" title="Tax evasion">tax evasion</a> or avoiding and violating other laws such as obtaining unemployment benefits while being employed.<sup id="cite_ref-1" class="reference"><a href="#cite_note-1"><span class="cite-bracket">[</span>1<span class="cite-bracket">]</span></a></sup> The working contract is made without <a href="/wiki/Social_security" class="mw-redirect" title="Social security">social security</a> costs and does typically not provide <a href="/wiki/Health_insurance" title="Health insurance">health insurance</a>, paid <a href="/wiki/Parental_leave" title="Parental leave">parental leave</a>, paid <a href="/wiki/Vacation" title="Vacation">vacation</a> or <a href="/wiki/Pension_fund" title="Pension fund">pension funds</a>. It is a part of what has been called the <a href="/wiki/Underground_economy" class="mw-redirect" title="Underground economy">underground economy</a>, shadow economy, <a href="/wiki/Black_market" title="Black market">black market</a> or the non-observed economy. </p><p>Payments are generally in <a href="/wiki/Cash" title="Cash">cash</a>, and the employer often does not check the employee's background or <a href="/wiki/Credential" title="Credential">credentials</a>, as is sometimes required by law or otherwise expected by the industry's client base, such as a <a href="/wiki/License" title="License">license</a> or <a href="/wiki/Professional_certification" title="Professional certification">professional certification</a>. </p><p>While the hiring of the employee may or may not be legal in itself, it is often done when the employer or the employee intentionally fails to obey one or more laws. </p><p>In <a href="/wiki/Developed_nation" class="mw-redirect" title="Developed nation">developed nations</a>, unreported employment evades <a href="/wiki/Withholding_tax" class="mw-redirect" title="Withholding tax">withholding tax</a> and is part of the <a href="/wiki/Informal_sector" class="mw-redirect" title="Informal sector">informal sector</a>. It is hidden from the state for tax, social security, or labor law purposes but is legal in all other aspects.<sup id="cite_ref-2" class="reference"><a href="#cite_note-2"><span class="cite-bracket">[</span>2<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-3" class="reference"><a href="#cite_note-3"><span class="cite-bracket">[</span>3<span class="cite-bracket">]</span></a></sup> </p> <meta property="mw:PageProp/toc" /> <div class="mw-heading mw-heading2"><h2 id="Common_jobs">Common jobs</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Unreported_employment&action=edit&section=1" title="Edit section: Common jobs"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Common types of <a href="/wiki/Employment" title="Employment">employment</a> sectors of unreported jobs include the following: </p> <ul><li><a href="/wiki/Domestic_work" class="mw-redirect" title="Domestic work">Domestic work</a> such as <a href="/wiki/Homemaking" title="Homemaking">housekeeping</a>, <a href="/wiki/Babysitting" title="Babysitting">babysitting</a>, or <a href="/wiki/Foodservice" title="Foodservice">foodservice</a></li> <li><a href="/wiki/Construction_worker" title="Construction worker">Construction work</a>, <a href="/wiki/Landscaping" title="Landscaping">landscaping</a>, <a href="/wiki/Farmworker" title="Farmworker">farm work</a></li> <li><a href="/wiki/Taxicab" class="mw-redirect" title="Taxicab">Taxicab</a> service (sometimes known as <a href="/wiki/Illegal_taxicab_operation" class="mw-redirect" title="Illegal taxicab operation">hacking</a>)</li> <li><a href="/wiki/Gig_economy" title="Gig economy">Gig economy</a> such as <a href="/wiki/Food_delivery" title="Food delivery">food delivery</a><sup id="cite_ref-l657_4-0" class="reference"><a href="#cite_note-l657-4"><span class="cite-bracket">[</span>4<span class="cite-bracket">]</span></a></sup></li> <li>Various types of <a href="/wiki/Self-employment" title="Self-employment">self-employment</a>, such as <a href="/wiki/Plumber" title="Plumber">plumbing</a>, <a href="/wiki/Electrician" title="Electrician">electrician</a>, <a href="/wiki/Window_cleaning" class="mw-redirect" title="Window cleaning">window cleaning</a>, <a href="/wiki/House_painter_and_decorator" title="House painter and decorator">painting and decorating</a>, <a href="/wiki/Street_market" class="mw-redirect" title="Street market">street market</a> trading, agriculture and <a href="/wiki/Gardener" title="Gardener">gardening</a></li> <li>Short-term work and day laborers</li> <li>Short-term youth employment</li> <li><a href="https://en.wiktionary.org/wiki/barback" class="extiw" title="wikt:barback">Barbacking</a> and restaurant work</li> <li><a href="/wiki/Human_trafficking" title="Human trafficking">Human trafficking</a></li> <li><a href="/wiki/Prostitution" title="Prostitution">Prostitution</a></li> <li>Fixing cars, motorcycles, and mopeds</li> <li><b>Second jobs</b> apart from primary jobs</li></ul> <div class="mw-heading mw-heading2"><h2 id="Reasons">Reasons</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Unreported_employment&action=edit&section=2" title="Edit section: Reasons"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Reasons one may work or pay a worker cash-in-hand include: </p> <ul><li>Avoidance of wage <a href="/wiki/Garnishment" title="Garnishment">garnishment</a> or payment of <a href="/wiki/Child_support" title="Child support">child support</a> or <a href="/wiki/Alimony" title="Alimony">alimony</a></li> <li>Cheaper workforce and avoidance of <a href="/wiki/Minimum_wage" title="Minimum wage">minimum wage</a> laws</li> <li>Convenience for both parties</li> <li>Elimination of paperwork, bookkeeping, and regulation compliance</li> <li>Reduced/eliminated expenses or need for bookkeepers, human resource specialists, lawyers, accountants, payroll services, insurance agents and other employment specialists</li> <li>Not checking or showing a <a href="/wiki/Criminal_record" title="Criminal record">criminal record</a></li> <li>Protesting actions or policies of the governing authorities e.g. <a href="/wiki/Sovereign_citizen_movement" title="Sovereign citizen movement">sovereign citizen movement</a> (see <a href="/wiki/Agorism" class="mw-redirect" title="Agorism">agorism</a>)</li> <li>Evasion of <a href="/wiki/Insurance" title="Insurance">insurance</a> requirements</li> <li>Flexibility in hiring short-term employees without excessive overhead or paperwork</li> <li>Avoid allowable income limits by a person receiving certain benefits, such as <a href="/wiki/Unemployment_benefits" title="Unemployment benefits">unemployment</a>, <a href="/wiki/Social_Security_Disability_Insurance" title="Social Security Disability Insurance">disability</a>, or <a href="/wiki/Public_assistance" class="mw-redirect" title="Public assistance">public assistance</a></li> <li><a href="/wiki/Fugitive" title="Fugitive">Fugitive</a>, <a href="/wiki/Draft_evasion" title="Draft evasion">draft evasion</a>, <a href="/wiki/Illegal_immigration" title="Illegal immigration">illegal immigration</a>, <a href="/wiki/Prison_escape" title="Prison escape">prison escape</a>, or <a href="/wiki/Organized_crime" title="Organized crime">organized crime</a></li> <li><a href="/wiki/Tax_noncompliance" title="Tax noncompliance">Tax noncompliance</a>, <a href="/wiki/Tax_resistance" title="Tax resistance">tax resistance</a>, or <a href="/wiki/Social_security" class="mw-redirect" title="Social security">social security</a> evasion</li> <li>Ability to hire employees according to personal traits not related to suitability for employment (e.g. gender, sexuality, ethnic/religious affiliations etc.)</li> <li>Ability to hire those who were formerly qualified, and still potentially able to do the job (e.g. blacklisted, disbarred, forced retirement, struck off, etc.)</li> <li>Ability to hire underage, teenage employees without going through <a href="/wiki/Child_labor_laws" class="mw-redirect" title="Child labor laws">child labor laws</a> or hire those below the minimum <a href="/wiki/Working_age" class="mw-redirect" title="Working age">working age</a> (e.g. for short-term projects)</li> <li>Quicker, faster hiring process from application to job attainment</li></ul> <div class="mw-heading mw-heading2"><h2 id="Disadvantages">Disadvantages</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Unreported_employment&action=edit&section=3" title="Edit section: Disadvantages"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Unreported employment can have harmful effects on government, employers, and employees. </p><p>Unreported employment directly affects the government's ability to fund resources (<a href="/wiki/Government_spending" title="Government spending">government spending</a>). It causes a tax gap by the reducing tax revenue of a government.<sup id="cite_ref-5" class="reference"><a href="#cite_note-5"><span class="cite-bracket">[</span>5<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-6" class="reference"><a href="#cite_note-6"><span class="cite-bracket">[</span>6<span class="cite-bracket">]</span></a></sup> </p><p>A 2005 <a href="/wiki/University_of_California,_Los_Angeles" title="University of California, Los Angeles">University of California, Los Angeles</a>, study showed that the economy in <a href="/wiki/California" title="California">California</a> was weakened by more than two million workers being paid without paying taxes.<sup id="cite_ref-7" class="reference"><a href="#cite_note-7"><span class="cite-bracket">[</span>7<span class="cite-bracket">]</span></a></sup> Indeed, it is estimated that over US$214.6 billion went unreported to the <a href="/wiki/IRS" class="mw-redirect" title="IRS">IRS</a> last year alone from this.<sup id="cite_ref-8" class="reference"><a href="#cite_note-8"><span class="cite-bracket">[</span>8<span class="cite-bracket">]</span></a></sup> </p><p>Those who are employed under the table, including undocumented immigrants, may be denied rights that legally employed workers have, such as minimum wage, various benefits (particularly unemployment benefits), and fair treatment.<sup id="cite_ref-9" class="reference"><a href="#cite_note-9"><span class="cite-bracket">[</span>9<span class="cite-bracket">]</span></a></sup> </p><p>Under-the-table employees who <a href="/wiki/Dismissal_(employment)" title="Dismissal (employment)">lose their jobs</a> may not be entitled to collect unemployment benefits. They have limited causes of action against their employers for mistreatment, on-the-job <a href="/wiki/Work_accidents" class="mw-redirect" title="Work accidents">work accidents</a>, or lack of payment. Employers have limited cause of actions against employees who commit crimes such as <a href="/wiki/Embezzlement" title="Embezzlement">embezzlement</a>, <a href="/wiki/Theft" title="Theft">theft</a>, or abuse of employer. </p><p>If practices are widespread, legitimate businesses may be undercut by and may have difficulty competing with those who employ staff illegally. </p><p>Government revenue agencies look for lifestyles out of line with the income reported. They have tools that aid in assessing unreported taxes, which can result in large fines or jail time for the employer. </p> <div class="mw-heading mw-heading2"><h2 id="Advantages">Advantages</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Unreported_employment&action=edit&section=4" title="Edit section: Advantages"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Many entrepreneurs fail to report their first part-time hired employees. The complexity of employment regulations and large amount of paperwork can be daunting, especially when someone is needed for only a few hours a week. That early underground employment may be a vital step in the growth of a healthy open economy. </p><p><a href="/wiki/Day_labor" title="Day labor">Day laborers</a> fill immediate gaps during labor shortages in some segments of the construction and landscape industries. Background checks, identification, required paperwork, and government filings for only a day's work can be prohibitive. That encourages unreported employment of short-term laborers. </p><p>A large amount of work for only a day or two is unreported. Although nanny laws make allowances for the homeowner, businesses are typically required to fill out and file several hours' worth of paperwork even for an hour's worth of work. </p><p>The amounts are too small for tax collecting agencies to pursue and the paperwork too arduous to file and so legitimate micro-employment among businesses is rare. However, it is an important resource for many small businesses. </p><p>In professional fields like architecture, or marketing, unreported work is typically the first step to starting a legitimate business. </p><p>Again, paperwork, compliance, and knowledge of labor laws are prohibitive for the small amount of work that is performed. Although illegal, side businesses generate relatively little revenue and so are rarely the target of tax enforcers. Eventually, professional employees have enough work to be able to leave their employer and become independent. Then, paperwork is usually filed and <a href="/wiki/Self-employment" title="Self-employment">self-employment</a> taxes are reported. The business then becomes a legitimate and beneficial part of the economy. </p><p>Those who are unlikely to find employment through the reported economy, including those with past criminal records or current warrants as well as illegal immigrants can be reasonably productive and self-sufficient. That keeps them from engaging in less-desirable activities like theft and drug use. </p><p>Self-employment in <a href="/wiki/Cottage_industries" class="mw-redirect" title="Cottage industries">cottage industries</a> is often unreported at first. A home cook, for example, may sell a few pies to friends and co-workers without filing necessary sales taxes or self-employment taxes. Although that is usually illegal, it may lead to a legitimate and beneficial business and is often how small businesses are started. </p><p>In some countries, the tax system attempts to set minimum thresholds on the amounts liable. However, there is still the burden of compliance with the bookkeeping requirements to prove that one is exempt. </p><p>Short-term youth employment is often unreported but can be very beneficial. A teenager hired to aid in constructing a shed or barn, for example, learns valuable skills and responsibility.<sup class="noprint Inline-Template Template-Fact" style="white-space:nowrap;">[<i><a href="/wiki/Wikipedia:Citation_needed" title="Wikipedia:Citation needed"><span title="No proof of teaching responsibility. (October 2013)">citation needed</span></a></i>]</sup> Most youth would not be employed for short-term projects if employment had to be reported. Government revenue collectors typically ignore enforcement of such beneficial, unreported employment. Youth-run lemonade stands that have been shut down by police for example have received an enormous amount of bad press and public outcry. </p> <div class="mw-heading mw-heading2"><h2 id="Enforcement">Enforcement</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Unreported_employment&action=edit&section=5" title="Edit section: Enforcement"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Often, both the employer and employee agree on paying in cash. Frequently, the employer is running an unreported cash-based business. These methods make detection by authorities to be time-consuming and difficult. Most small-scale operations take place without any real enforcement effort. Landscaping is a good example of a cash-based business that is frequently unreported. </p><p>In the <a href="/wiki/United_States" title="United States">United States</a>, authorities have focused enforcement resources on large-scale operations like undocumented immigrants who are employed by large companies. Discovery and enforcement of small-scaled unreported employment is typically through a secondary indiscretion like fraud, tax irregularities, and unrelated or partially-related civil/criminal violations of the employer or employee. </p><p>Although the federal and/or state government may arrest, prosecute, and imprison an individual for engaging in commerce without the state's approval, the high cost of such enforcement is usually prohibitive and impossible except for the most egregious cases. </p> <div class="mw-heading mw-heading2"><h2 id="Examples">Examples</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Unreported_employment&action=edit&section=6" title="Edit section: Examples"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <div class="mw-heading mw-heading3"><h3 id="United_States">United States</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Unreported_employment&action=edit&section=7" title="Edit section: United States"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>According to a <i><a href="/wiki/New_York_Times" class="mw-redirect" title="New York Times">New York Times</a></i> report in February 2013, the <a href="/wiki/Obama_administration" class="mw-redirect" title="Obama administration">Obama administration</a> had demonstrated a new strategy to curb the employment of undocumented immigrants by focusing on companies that hire them in the first place. By concentrating on the businesses employing the large numbers of unauthorized workers, the number of undocumented immigrants working in the US would drop dramatically. The <a href="/wiki/US_government" class="mw-redirect" title="US government">US government</a> would be doing so in a less confrontational manner than in recent years.<sup id="cite_ref-Illicit_Work_10-0" class="reference"><a href="#cite_note-Illicit_Work-10"><span class="cite-bracket">[</span>10<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading4"><h4 id="American_Apparel_incident">American Apparel incident</h4><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Unreported_employment&action=edit&section=8" title="Edit section: American Apparel incident"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>In 2009, an <a href="/wiki/U.S._Immigration_and_Customs_Enforcement" title="U.S. Immigration and Customs Enforcement">U.S. Immigration and Customs Enforcement</a> audit of <a href="/wiki/American_Apparel" title="American Apparel">American Apparel</a>'s employment records uncovered discrepancies in the documentation of about 25% of the company's workers, implying mainly that they were undocumented immigrants. American Apparel fired about 1,500 employees that September as a result. ICE did not accuse American Apparel of knowingly employing workers without employment authorization, however, and American Apparel received no fines.<sup id="cite_ref-11" class="reference"><a href="#cite_note-11"><span class="cite-bracket">[</span>11<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading2"><h2 id="See_also">See also</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Unreported_employment&action=edit&section=9" title="Edit section: See also"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <ul><li><a href="/wiki/Side_job" title="Side job">Side job</a></li> <li><a href="/wiki/Informal_economy" title="Informal economy">Informal economy</a></li> <li><a href="/wiki/Black_market" title="Black market">Black market</a></li> <li><a href="/wiki/Illegal_immigration" title="Illegal immigration">Illegal immigration</a></li> <li><a href="/wiki/U.S._Immigration_and_Customs_Enforcement" title="U.S. Immigration and Customs Enforcement">U.S. Immigration and Customs Enforcement</a> (ICE)</li></ul> <div class="mw-heading mw-heading2"><h2 id="References">References</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Unreported_employment&action=edit&section=10" title="Edit section: References"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <style data-mw-deduplicate="TemplateStyles:r1239543626">.mw-parser-output .reflist{margin-bottom:0.5em;list-style-type:decimal}@media screen{.mw-parser-output .reflist{font-size:90%}}.mw-parser-output .reflist .references{font-size:100%;margin-bottom:0;list-style-type:inherit}.mw-parser-output .reflist-columns-2{column-width:30em}.mw-parser-output .reflist-columns-3{column-width:25em}.mw-parser-output .reflist-columns{margin-top:0.3em}.mw-parser-output .reflist-columns ol{margin-top:0}.mw-parser-output .reflist-columns li{page-break-inside:avoid;break-inside:avoid-column}.mw-parser-output .reflist-upper-alpha{list-style-type:upper-alpha}.mw-parser-output .reflist-upper-roman{list-style-type:upper-roman}.mw-parser-output .reflist-lower-alpha{list-style-type:lower-alpha}.mw-parser-output .reflist-lower-greek{list-style-type:lower-greek}.mw-parser-output .reflist-lower-roman{list-style-type:lower-roman}</style><div class="reflist"> <div class="mw-references-wrap mw-references-columns"><ol class="references"> <li id="cite_note-1"><span class="mw-cite-backlink"><b><a href="#cite_ref-1">^</a></b></span> <span class="reference-text"><style data-mw-deduplicate="TemplateStyles:r1238218222">.mw-parser-output cite.citation{font-style:inherit;word-wrap:break-word}.mw-parser-output .citation q{quotes:"\"""\"""'""'"}.mw-parser-output .citation:target{background-color:rgba(0,127,255,0.133)}.mw-parser-output .id-lock-free.id-lock-free a{background:url("//upload.wikimedia.org/wikipedia/commons/6/65/Lock-green.svg")right 0.1em center/9px no-repeat}.mw-parser-output .id-lock-limited.id-lock-limited a,.mw-parser-output .id-lock-registration.id-lock-registration a{background:url("//upload.wikimedia.org/wikipedia/commons/d/d6/Lock-gray-alt-2.svg")right 0.1em center/9px no-repeat}.mw-parser-output .id-lock-subscription.id-lock-subscription a{background:url("//upload.wikimedia.org/wikipedia/commons/a/aa/Lock-red-alt-2.svg")right 0.1em center/9px no-repeat}.mw-parser-output .cs1-ws-icon a{background:url("//upload.wikimedia.org/wikipedia/commons/4/4c/Wikisource-logo.svg")right 0.1em center/12px no-repeat}body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .id-lock-free a,body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .id-lock-limited a,body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .id-lock-registration a,body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .id-lock-subscription a,body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .cs1-ws-icon a{background-size:contain;padding:0 1em 0 0}.mw-parser-output .cs1-code{color:inherit;background:inherit;border:none;padding:inherit}.mw-parser-output .cs1-hidden-error{display:none;color:var(--color-error,#d33)}.mw-parser-output .cs1-visible-error{color:var(--color-error,#d33)}.mw-parser-output .cs1-maint{display:none;color:#085;margin-left:0.3em}.mw-parser-output .cs1-kern-left{padding-left:0.2em}.mw-parser-output .cs1-kern-right{padding-right:0.2em}.mw-parser-output .citation .mw-selflink{font-weight:inherit}@media screen{.mw-parser-output .cs1-format{font-size:95%}html.skin-theme-clientpref-night .mw-parser-output .cs1-maint{color:#18911f}}@media screen and (prefers-color-scheme:dark){html.skin-theme-clientpref-os .mw-parser-output .cs1-maint{color:#18911f}}</style><cite id="CITEREFFeige2016" class="citation journal cs1">Feige, Edgar L. (2016). "The Meaning and Measurement of Unobserved Economies: What do we really know about the "Shadow Economy"?". <i>Journal of Tax Administration</i> (30/1).</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=article&rft.jtitle=Journal+of+Tax+Administration&rft.atitle=The+Meaning+and+Measurement+of+Unobserved+Economies%3A+What+do+we+really+know+about+the+%22Shadow+Economy%22%3F&rft.issue=30%2F1&rft.date=2016&rft.aulast=Feige&rft.aufirst=Edgar+L.&rfr_id=info%3Asid%2Fen.wikipedia.org%3AUnreported+employment" class="Z3988"></span></span> </li> <li id="cite_note-2"><span class="mw-cite-backlink"><b><a href="#cite_ref-2">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFFeige2003" class="citation journal cs1">Feige, Edgar L. (December 11, 2003). "Defining And Estimating Underground And Informal Economies: The New Institutional Economics Approach". <i><a href="/wiki/World_Development_(journal)" title="World Development (journal)">World Development</a></i>. <b>18</b> (7): 989–1002. <a href="/wiki/Doi_(identifier)" class="mw-redirect" title="Doi (identifier)">doi</a>:<a rel="nofollow" class="external text" href="https://doi.org/10.1016%2F0305-750x%2890%2990081-8">10.1016/0305-750x(90)90081-8</a>. <a href="/wiki/S2CID_(identifier)" class="mw-redirect" title="S2CID (identifier)">S2CID</a> <a rel="nofollow" class="external text" href="https://api.semanticscholar.org/CorpusID:7899012">7899012</a>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=article&rft.jtitle=World+Development&rft.atitle=Defining+And+Estimating+Underground+And+Informal+Economies%3A+The+New+Institutional+Economics+Approach&rft.volume=18&rft.issue=7&rft.pages=989-1002&rft.date=2003-12-11&rft_id=info%3Adoi%2F10.1016%2F0305-750x%2890%2990081-8&rft_id=https%3A%2F%2Fapi.semanticscholar.org%2FCorpusID%3A7899012%23id-name%3DS2CID&rft.aulast=Feige&rft.aufirst=Edgar+L.&rfr_id=info%3Asid%2Fen.wikipedia.org%3AUnreported+employment" class="Z3988"></span></span> </li> <li id="cite_note-3"><span class="mw-cite-backlink"><b><a href="#cite_ref-3">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFColin_C._Williams2005" class="citation book cs1">Colin C. Williams (2005). <a rel="nofollow" class="external text" href="https://books.google.com/books?id=CJWD-2eYAlAC&q=Cash%20in%20hand%20informal&pg=PA73"><i>A Commodified World?: Mapping the limits of capitalism</i></a>. 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(September 2009). <a rel="nofollow" class="external text" href="https://ideas.repec.org/p/pra/mprapa/19564.html">"New estimates of overseas U.S. currency holdings, the Underground economy and the "Tax Gap"<span class="cs1-kern-right"></span>"</a>. <i>Mpra Paper</i><span class="reference-accessdate">. Retrieved <span class="nowrap">2012-03-05</span></span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=article&rft.jtitle=Mpra+Paper&rft.atitle=New+estimates+of+overseas+U.S.+currency+holdings%2C+the+Underground+economy+and+the+%22Tax+Gap%22&rft.date=2009-09&rft.au=Feige%2C+Edgar+L.&rft_id=https%3A%2F%2Fideas.repec.org%2Fp%2Fpra%2Fmprapa%2F19564.html&rfr_id=info%3Asid%2Fen.wikipedia.org%3AUnreported+employment" class="Z3988"></span></span> </li> <li id="cite_note-7"><span class="mw-cite-backlink"><b><a href="#cite_ref-7">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFAbate2011" class="citation news cs1">Abate, Tom (24 June 2011). <a rel="nofollow" class="external text" href="http://www.sfgate.com/cgi-bin/article.cgi?file=/chronicle/archive/2005/09/28/BUG92EURPQ1.DTL&type=business">"Weak outlook for state seen / Many are working under the table, UCLA group says"</a>. <i>The San Francisco Chronicle</i>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=article&rft.jtitle=The+San+Francisco+Chronicle&rft.atitle=Weak+outlook+for+state+seen+%2F+Many+are+working+under+the+table%2C+UCLA+group+says&rft.date=2011-06-24&rft.aulast=Abate&rft.aufirst=Tom&rft_id=http%3A%2F%2Fwww.sfgate.com%2Fcgi-bin%2Farticle.cgi%3Ffile%3D%2Fchronicle%2Farchive%2F2005%2F09%2F28%2FBUG92EURPQ1.DTL%26type%3Dbusiness&rfr_id=info%3Asid%2Fen.wikipedia.org%3AUnreported+employment" class="Z3988"></span></span> </li> <li id="cite_note-8"><span class="mw-cite-backlink"><b><a href="#cite_ref-8">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFMcDermott2017" class="citation news cs1">McDermott, Jennifer (3 September 2017). <a rel="nofollow" class="external text" href="https://www.finder.com/side-hustle">"Side hustles and tax evasion: The telling statistics"</a>. <i>finder.com</i>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=article&rft.jtitle=finder.com&rft.atitle=Side+hustles+and+tax+evasion%3A+The+telling+statistics&rft.date=2017-09-03&rft.aulast=McDermott&rft.aufirst=Jennifer&rft_id=https%3A%2F%2Fwww.finder.com%2Fside-hustle&rfr_id=info%3Asid%2Fen.wikipedia.org%3AUnreported+employment" class="Z3988"></span></span> </li> <li id="cite_note-9"><span class="mw-cite-backlink"><b><a href="#cite_ref-9">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFPorter2006" class="citation news cs1">Porter, Eduardo (19 June 2006). <a rel="nofollow" class="external text" href="https://www.nytimes.com/2006/06/19/business/19illegals.html">"Here Illegally, Working Hard and Paying Taxes"</a>. <i>The New York Times</i>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=article&rft.jtitle=The+New+York+Times&rft.atitle=Here+Illegally%2C+Working+Hard+and+Paying+Taxes&rft.date=2006-06-19&rft.aulast=Porter&rft.aufirst=Eduardo&rft_id=https%3A%2F%2Fwww.nytimes.com%2F2006%2F06%2F19%2Fbusiness%2F19illegals.html&rfr_id=info%3Asid%2Fen.wikipedia.org%3AUnreported+employment" class="Z3988"></span></span> </li> <li id="cite_note-Illicit_Work-10"><span class="mw-cite-backlink"><b><a href="#cite_ref-Illicit_Work_10-0">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFPreston2009" class="citation news cs1">Preston, Julia (3 July 2009). <a rel="nofollow" class="external text" href="https://www.nytimes.com/2009/07/03/us/03immig.html?pagewanted=all&_r=0">"US Shifts Strategy on Illicit Work by Immigrants"</a>. <i>The New York Times</i><span class="reference-accessdate">. Retrieved <span class="nowrap">8 February</span> 2013</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=article&rft.jtitle=The+New+York+Times&rft.atitle=US+Shifts+Strategy+on+Illicit+Work+by+Immigrants&rft.date=2009-07-03&rft.aulast=Preston&rft.aufirst=Julia&rft_id=https%3A%2F%2Fwww.nytimes.com%2F2009%2F07%2F03%2Fus%2F03immig.html%3Fpagewanted%3Dall%26_r%3D0&rfr_id=info%3Asid%2Fen.wikipedia.org%3AUnreported+employment" class="Z3988"></span></span> </li> <li id="cite_note-11"><span class="mw-cite-backlink"><b><a href="#cite_ref-11">^</a></b></span> <span class="reference-text">Preston, Julia (September 29, 2009). "<a rel="nofollow" class="external text" href="https://www.nytimes.com/2009/09/30/us/30factory.html">Immigration Crackdown With Firings, Not Raids</a>". <i>The New York Times</i>.</span> </li> </ol></div></div> <div class="mw-heading mw-heading2"><h2 id="External_links">External links</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Unreported_employment&action=edit&section=11" title="Edit section: External links"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <style data-mw-deduplicate="TemplateStyles:r1235681985">.mw-parser-output .side-box{margin:4px 0;box-sizing:border-box;border:1px solid #aaa;font-size:88%;line-height:1.25em;background-color:var(--background-color-interactive-subtle,#f8f9fa);display:flow-root}.mw-parser-output .side-box-abovebelow,.mw-parser-output .side-box-text{padding:0.25em 0.9em}.mw-parser-output .side-box-image{padding:2px 0 2px 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title="wiktionary:under the table">under the table</a></b></i> in Wiktionary, the free dictionary.</div></div> </div> <ul><li><a rel="nofollow" class="external text" href="https://ssrn.com/abstract=2728060">Reflections on the Meaning and Measurement of Unobserved Economies:What do we really know about the "Shadow Economy"? by Edgar L.Feige Journal of Tax Administration 2016, Vol. 2, No. 1</a></li> <li><a rel="nofollow" class="external text" href="https://web.archive.org/web/20111002151034/http://www.immigration-info.us/immigration.html">US Immigration and working under the table</a></li> <li><a rel="nofollow" class="external text" href="https://web.archive.org/web/20050822145744/http://www.eiro.eurofound.eu.int/2002/03/inbrief/at0203201n.html">European Foundation for the Improvement of Living and Working Conditions</a></li></ul> <div class="navbox-styles"><style data-mw-deduplicate="TemplateStyles:r1129693374">.mw-parser-output .hlist dl,.mw-parser-output .hlist ol,.mw-parser-output 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style="width:1%"><div style="display: inline-block; line-height: 1.2em; padding: .1em 0;">Relevant colonial era,<br />United States and<br />international laws</div></th><td class="navbox-list-with-group navbox-list navbox-odd hlist" style="width:100%;padding:0"><div style="padding:0 0.25em"></div><table class="nowraplinks navbox-subgroup" style="border-spacing:0"><tbody><tr><th scope="row" class="navbox-group" style="width:1%;font-weight:normal;">Colonial era</th><td class="navbox-list-with-group navbox-list navbox-odd" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Nationality_law_in_the_American_Colonies" title="Nationality law in the American Colonies">Nationality law in the American Colonies</a></li> <li><a href="/wiki/Plantation_Act_1740" title="Plantation Act 1740">Plantation Act 1740</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%;font-weight:normal;">18th century</th><td class="navbox-list-with-group navbox-list navbox-even" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Naturalization_Act_of_1790" title="Naturalization Act of 1790">Naturalization Act 1790</a> / <a href="/wiki/Naturalization_Act_of_1795" title="Naturalization Act of 1795">1795</a> / <a href="/wiki/Naturalization_Act_of_1798" title="Naturalization Act of 1798">1798</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%;font-weight:normal;">19th century</th><td class="navbox-list-with-group navbox-list navbox-odd" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Naturalization_Law_of_1802" title="Naturalization Law of 1802">Naturalization Law 1802</a></li> <li><a href="/wiki/An_Act_to_Encourage_Immigration" title="An Act to Encourage Immigration">Act to Encourage Immigration (1864)</a></li> <li><a href="/wiki/Civil_Rights_Act_of_1866" title="Civil Rights Act of 1866">Civil Rights Act of 1866</a></li> <li><a href="/wiki/Fourteenth_Amendment_to_the_United_States_Constitution" title="Fourteenth Amendment to the United States Constitution">14th Amendment (1868)</a></li> <li><a href="/wiki/Naturalization_Act_of_1870" title="Naturalization Act of 1870">Naturalization Act 1870</a></li> <li><a href="/wiki/Page_Act_of_1875" title="Page Act of 1875">Page Act (1875)</a></li> <li><a href="/wiki/Immigration_Act_of_1882" title="Immigration Act of 1882">Immigration Act of 1882</a></li> <li><a href="/wiki/Chinese_Exclusion_Act" title="Chinese Exclusion Act">Chinese Exclusion (1882)</a></li> <li><a href="/wiki/Scott_Act_(1888)" title="Scott Act (1888)">Scott Act (1888)</a></li> <li><a href="/wiki/Immigration_Act_of_1891" title="Immigration Act of 1891">Immigration Act of 1891</a></li> <li><a href="/wiki/Geary_Act" title="Geary Act">Geary Act (1892)</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%;font-weight:normal;">1900–1949</th><td class="navbox-list-with-group navbox-list navbox-even" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Immigration_Act_of_1903" title="Immigration Act of 1903">Immigration Act 1903</a></li> <li><a href="/wiki/Naturalization_Act_of_1906" title="Naturalization Act of 1906">Naturalization Act 1906</a></li> <li><a href="/wiki/Gentlemen%27s_Agreement_of_1907" title="Gentlemen's Agreement of 1907">Gentlemen's Agreement (1907)</a></li> <li><a href="/wiki/Immigration_Act_of_1907" title="Immigration Act of 1907">Immigration Act 1907</a></li> <li><a href="/wiki/Immigration_Act_of_1917" title="Immigration Act of 1917">Immigration Act 1917 (Asian Barred Zone)</a></li> <li><a href="/wiki/Immigration_Act_of_1918" title="Immigration Act of 1918">Immigration Act 1918</a></li> <li><a href="/wiki/Emergency_Quota_Act" title="Emergency Quota Act">Emergency Quota Act (1921)</a></li> <li><a href="/wiki/Cable_Act" title="Cable Act">Cable Act (1922)</a></li> <li><a href="/wiki/Immigration_Act_of_1924" title="Immigration Act of 1924">Immigration Act 1924</a></li> <li><a href="/wiki/Tydings%E2%80%93McDuffie_Act" title="Tydings–McDuffie Act">Tydings–McDuffie Act (1934)</a></li> <li><a href="/wiki/Filipino_Repatriation_Act" title="Filipino Repatriation Act">Filipino Repatriation Act (1935)</a></li> <li><a href="/wiki/Nationality_Act_of_1940" title="Nationality Act of 1940">Nationality Act of 1940</a></li> <li><a href="/wiki/Bracero_Program" title="Bracero Program">Bracero Program (1942–1964)</a></li> <li><a href="/wiki/Magnuson_Act" title="Magnuson Act">Magnuson Act (1943)</a></li> <li><a href="/wiki/War_Brides_Act" title="War Brides Act">War Brides Act (1945)</a></li> <li><a href="/wiki/Alien_Fianc%C3%A9es_and_Fianc%C3%A9s_Act" title="Alien Fiancées and Fiancés Act">Alien Fiancées and Fiancés Act (1946)</a></li> <li><a href="/wiki/Luce%E2%80%93Celler_Act" title="Luce–Celler Act">Luce–Celler Act (1946)</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%;font-weight:normal;">1950–1999</th><td class="navbox-list-with-group navbox-list navbox-odd" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Convention_relating_to_the_Status_of_Refugees" class="mw-redirect" title="Convention relating to the Status of Refugees">UN Refugee Convention (1951)</a></li> <li><a href="/wiki/Immigration_and_Nationality_Act_of_1952" title="Immigration and Nationality Act of 1952">Immigration and Nationality Act 1952</a> / <a href="/wiki/Immigration_and_Nationality_Act_of_1965" title="Immigration and Nationality Act of 1965">1965</a> <ul><li><a href="/wiki/Immigration_and_Nationality_Act_Section_212(f)" title="Immigration and Nationality Act Section 212(f)">Section 212(f)</a></li> <li><a href="/wiki/Immigration_and_Nationality_Act_Section_287(g)" title="Immigration and Nationality Act Section 287(g)">Section 287(g)</a></li></ul></li> <li><a href="/wiki/Refugee_Act" title="Refugee Act">Refugee Act (1980)</a></li> <li><a href="/wiki/Immigration_Reform_and_Control_Act_of_1986" title="Immigration Reform and Control Act of 1986">Immigration Reform and Control Act (1986)</a></li> <li><a href="/wiki/Family_Fairness" title="Family Fairness">Family Fairness (1987)</a></li> <li><a href="/wiki/American_Homecoming_Act" title="American Homecoming Act">American Homecoming Act (1989)</a></li> <li><a href="/wiki/Immigration_Act_of_1990" title="Immigration Act of 1990">Immigration Act 1990</a></li> <li><a href="/wiki/Immigration_and_Nationality_Technical_Corrections_Act_of_1994" title="Immigration and Nationality Technical Corrections Act of 1994">Immigration and Nationality Technical Corrections Act (INTCA) 1994</a></li> <li><a href="/wiki/Illegal_Immigration_Reform_and_Immigrant_Responsibility_Act_of_1996" title="Illegal Immigration Reform and Immigrant Responsibility Act of 1996">Illegal Immigration Reform and Immigrant Responsibility Act (IIRIRA) (1996)</a></li> <li><a href="/wiki/Nicaraguan_Adjustment_and_Central_American_Relief_Act" title="Nicaraguan Adjustment and Central American Relief Act">Nicaraguan Adjustment and Central American Relief Act (NACARA) (1997)</a></li> <li><a href="/wiki/American_Competitiveness_and_Workforce_Improvement_Act" title="American Competitiveness and Workforce Improvement Act">American Competitiveness and Workforce Improvement Act (ACWIA) (1998)</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%;font-weight:normal;">21st century</th><td class="navbox-list-with-group navbox-list navbox-even" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/American_Competitiveness_in_the_21st_Century_Act" title="American Competitiveness in the 21st Century Act">American Competitiveness in the 21st Century Act (AC21) (2000)</a></li> <li><a href="/wiki/Legal_Immigration_Family_Equity_Act" title="Legal Immigration Family Equity Act">Legal Immigration Family Equity Act (LIFE Act) (2000)</a></li> <li><a href="/wiki/H-1B_Visa_Reform_Act_of_2004" title="H-1B Visa Reform Act of 2004">H-1B Visa Reform Act (2004)</a></li> <li><a href="/wiki/Real_ID_Act" title="Real ID Act">Real ID Act (2005)</a></li> <li><a href="/wiki/Secure_Fence_Act_of_2006" title="Secure Fence Act of 2006">Secure Fence Act (2006)</a></li> <li><a href="/wiki/Deferred_Action_for_Childhood_Arrivals" title="Deferred Action for Childhood Arrivals">DACA (2012)</a></li> <li><a href="/wiki/Deferred_Action_for_Parents_of_Americans" title="Deferred Action for Parents of Americans">DAPA (2014)</a></li> <li><a href="/wiki/Executive_Order_13769" title="Executive Order 13769">Executive Order 13769 (2017)</a></li> <li><a href="/wiki/Executive_Order_13780" title="Executive Order 13780">Executive Order 13780 (2017)</a></li> <li><a href="/wiki/Ending_Discriminatory_Bans_on_Entry_to_The_United_States" title="Ending Discriminatory Bans on Entry to The United States">Ending Discriminatory Bans on Entry to The United States (2021)</a></li> <li><a href="/wiki/Keeping_Families_Together_(United_States_immigration_policy)" title="Keeping Families Together (United States immigration policy)">Keeping Families Together (KFT) (2024)</a></li></ul> </div></td></tr></tbody></table><div></div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%">Visas and policies</th><td class="navbox-list-with-group navbox-list navbox-odd hlist" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Visa_policy_of_the_United_States" title="Visa policy of the United States">Visa policy</a> <ul><li><a href="/wiki/Green_card" title="Green card">Permanent residence (Green card)</a></li> <li><a href="/wiki/Visa_Waiver_Program" title="Visa Waiver Program">Visa Waiver Program</a></li> <li><a href="/wiki/Temporary_protected_status" title="Temporary protected status">Temporary protected status (TPS)</a></li> <li><a href="/wiki/Asylum_in_the_United_States" title="Asylum in the United States">Asylum</a></li> <li><a href="/wiki/Diversity_Immigrant_Visa" title="Diversity Immigrant Visa">Green Card Lottery</a></li> <li><a href="/wiki/Central_American_Minors_Program" title="Central American Minors Program">Central American Minors</a></li></ul></li> <li><a href="/wiki/Employment_authorization_document" title="Employment authorization document">Employment authorization document (EAD card)</a></li> <li><a href="/wiki/Deferred_action" title="Deferred action">Deferred action</a></li> <li><a href="/wiki/Parole_(United_States_immigration)" title="Parole (United States immigration)">Parole</a></li> <li><a href="/wiki/Adjustment_of_status" title="Adjustment of status">Adjustment of status</a></li> <li><a href="/wiki/US-VISIT" class="mw-redirect" title="US-VISIT">US-VISIT</a></li> <li><a href="/wiki/Security_Advisory_Opinion" title="Security Advisory Opinion">Security Advisory Opinion</a></li> <li><a href="/wiki/E-Verify" title="E-Verify">E-Verify</a></li> <li><a href="/wiki/National_Origins_Formula" title="National Origins Formula">National Origins Formula</a></li> <li><a href="/wiki/Expedited_removal" title="Expedited removal">Expedited removal</a></li> <li><a href="/wiki/Immigration_detention_in_the_United_States" title="Immigration detention in the United States">Detention</a> <ul><li><a href="/wiki/Family_immigration_detention_in_the_United_States" title="Family immigration detention in the United States">Family</a></li> <li><a href="/wiki/Unaccompanied_Alien_Children" title="Unaccompanied Alien Children">Unaccompanied children</a></li></ul></li> <li><a href="/wiki/Trump_administration_family_separation_policy" title="Trump administration family separation policy">Trump administration family separation policy</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%"><div style="display: inline-block; line-height: 1.2em; padding: .1em 0;">Government<br />organizations</div></th><td class="navbox-list-with-group navbox-list navbox-even hlist" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/United_States_Department_of_Homeland_Security" title="United States Department of Homeland Security">Department of Homeland Security</a></li> <li><a href="/wiki/U.S._Immigration_and_Customs_Enforcement" title="U.S. Immigration and Customs Enforcement">Immigration and Customs Enforcement</a></li> <li><a href="/wiki/U.S._Border_Patrol" class="mw-redirect" title="U.S. Border Patrol">U.S. Border Patrol</a> (<a href="/wiki/BORTAC" title="BORTAC">BORTAC</a>)</li> <li><a href="/wiki/U.S._Customs_and_Border_Protection" title="U.S. Customs and Border Protection">U.S. Customs and Border Protection</a></li> <li><a href="/wiki/United_States_Citizenship_and_Immigration_Services" title="United States Citizenship and Immigration Services">U.S. Citizenship and Immigration Services</a></li> <li><a href="/wiki/Immigration_and_Naturalization_Service" title="Immigration and Naturalization Service">Immigration and Naturalization Service (INS)</a></li> <li><a href="/wiki/Executive_Office_for_Immigration_Review" title="Executive Office for Immigration Review">Executive Office for Immigration Review</a></li> <li><a href="/wiki/Board_of_Immigration_Appeals" title="Board of Immigration Appeals">Board of Immigration Appeals</a></li> <li><a href="/wiki/Office_of_Refugee_Resettlement" title="Office of Refugee Resettlement">Office of Refugee Resettlement</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%"><a href="/wiki/Category:United_States_immigration_and_naturalization_case_law" title="Category:United States immigration and naturalization case law">Supreme Court cases</a></th><td class="navbox-list-with-group navbox-list navbox-odd hlist" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/United_States_v._Wong_Kim_Ark" title="United States v. Wong Kim Ark"><i>US v. Wong Kim Ark</i> (1898)</a></li> <li><a href="/wiki/Ozawa_v._United_States" title="Ozawa v. United States"><i>Ozawa v. US</i> (1922)</a></li> <li><a href="/wiki/United_States_v._Bhagat_Singh_Thind" title="United States v. Bhagat Singh Thind"><i>US v. Bhagat Singh Thind</i> (1923)</a></li> <li><a href="/wiki/United_States_v._Brignoni-Ponce" title="United States v. Brignoni-Ponce"><i>US v. Brignoni-Ponce</i> (1975)</a></li> <li><i><a href="/wiki/Zadvydas_v._Davis" title="Zadvydas v. Davis">Zadvydas v. Davis</a></i> (2001)</li> <li><a href="/wiki/Chamber_of_Commerce_v._Whiting" title="Chamber of Commerce v. Whiting"><i>Chamber of Commerce v. Whiting</i> (2011)</a></li> <li><a href="/wiki/Barton_v._Barr" title="Barton v. Barr"><i>Barton v. Barr</i> (2020)</a></li> <li><a href="/wiki/Department_of_Homeland_Security_v._Regents_of_the_University_of_California" title="Department of Homeland Security v. Regents of the University of California"><i>DHS v. Regents of the Univ. of Cal.</i></a> / <i><a href="/wiki/Wolf_v._Vidal" title="Wolf v. Vidal">Wolf v. Vidal</a></i> (2020)</li> <li><a href="/wiki/Niz-Chavez_v._Garland" title="Niz-Chavez v. Garland"><i>Niz-Chavez v. Garland</i> (2021)</a></li> <li><a href="/wiki/Sanchez_v._Mayorkas" title="Sanchez v. Mayorkas"><i>Sanchez v. Mayorkas</i> (2021)</a></li> <li><a href="/wiki/Department_of_State_v._Mu%C3%B1oz" title="Department of State v. Muñoz"><i>Department of State v. Muñoz</i> (2024)</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%"><div style="display: inline-block; line-height: 1.2em; padding: .1em 0;">Related issues<br />and events</div></th><td class="navbox-list-with-group navbox-list navbox-even hlist" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/2006_United_States_immigration_reform_protests" title="2006 United States immigration reform protests">2006 protests</a></li> <li><a href="/wiki/Brooks_County,_Texas" title="Brooks County, Texas">Brooks County, Texas</a></li> <li><a href="/wiki/Central_American_migrant_caravans" title="Central American migrant caravans">Central American migrant caravans</a></li> <li><a href="/wiki/Economic_impact_of_illegal_immigrants_in_the_United_States" class="mw-redirect" title="Economic impact of illegal immigrants in the United States">Economic impact</a></li> <li><a href="/wiki/Effects_of_immigration_to_the_United_States" title="Effects of immigration to the United States">Effects</a></li> <li><a href="/wiki/Eugenics_in_the_United_States" title="Eugenics in the United States">Eugenics in the United States</a></li> <li><a href="/wiki/Guest_worker_program" title="Guest worker program">Guest worker program</a></li> <li><a href="/wiki/Human_trafficking_in_the_United_States" title="Human trafficking in the United States">Human trafficking</a></li> <li><a href="/wiki/People_smuggling" title="People smuggling">Human smuggling</a> <ul><li><a href="/wiki/Coyotaje" class="mw-redirect" title="Coyotaje">Coyotaje</a></li></ul></li> <li><a href="/wiki/Immigration_reduction_in_the_United_States" title="Immigration reduction in the United States">Immigration reduction</a></li> <li><a href="/wiki/Immigration_reform" title="Immigration reform">Immigration reform</a></li> <li><a href="/wiki/List_of_people_deported_or_removed_from_the_United_States" title="List of people deported or removed from the United States">List of people deported from the United States</a></li> <li><a href="/wiki/Mexico%E2%80%93United_States_border_crisis" title="Mexico–United States border crisis">Mexico–United States border crisis</a></li> <li><a href="/wiki/Mexico%E2%80%93United_States_border_wall" title="Mexico–United States border wall">Mexico–United States border wall</a></li> <li><a href="/wiki/Shortage#add_Labor_shortage" title="Shortage">Labor shortage</a></li> <li><a href="/wiki/March_for_America" title="March for America">March for America</a></li> <li><a href="/wiki/Illegal_immigrant_population_of_the_United_States" class="mw-redirect" title="Illegal immigrant population of the United States">Illegal immigrant population</a></li> <li><a href="/wiki/Reverse_immigration_in_the_United_States" class="mw-redirect" title="Reverse immigration in the United States">Reverse immigration</a></li> <li><a href="/wiki/2014_American_immigration_crisis" title="2014 American immigration crisis">Unaccompanied minors from Central America</a></li> <li><a href="/wiki/Illegal_immigration_to_the_United_States" title="Illegal immigration to the United States">Illegal immigration to the United States</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%">Geography</th><td class="navbox-list-with-group navbox-list navbox-odd hlist" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Mexico%E2%80%93United_States_border" title="Mexico–United States border">Mexico–United States border</a></li> <li><a href="/wiki/Canada%E2%80%93United_States_border" title="Canada–United States border">Canada–United States border</a></li> <li><a href="/wiki/United_States_Border_Patrol_interior_checkpoints" title="United States Border Patrol interior checkpoints">United States Border Patrol interior checkpoints</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%">Proposed legislation</th><td class="navbox-list-with-group navbox-list navbox-even hlist" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/DREAM_Act" title="DREAM Act">DREAM Act (2001–2010)</a></li> <li><a href="/wiki/Border_Protection,_Anti-terrorism_and_Illegal_Immigration_Control_Act_of_2005" title="Border Protection, Anti-terrorism and Illegal Immigration Control Act of 2005">H.R. 4437 (2005)</a></li> <li><a href="/wiki/Secure_America_and_Orderly_Immigration_Act" title="Secure America and Orderly Immigration Act">McCain–Kennedy (2005)</a></li> <li><a href="/wiki/Comprehensive_Immigration_Reform_Act_of_2006" title="Comprehensive Immigration Reform Act of 2006">Comprehensive Immigration Reform Act 2006</a></li> <li><a href="/wiki/Security_Through_Regularized_Immigration_and_a_Vibrant_Economy_Act_of_2007" title="Security Through Regularized Immigration and a Vibrant Economy Act of 2007">STRIVE Act (2007)</a></li> <li><a href="/wiki/Comprehensive_Immigration_Reform_Act_of_2007" title="Comprehensive Immigration Reform Act of 2007">Comprehensive Immigration Reform Act 2007</a></li> <li><a href="/wiki/Uniting_American_Families_Act" title="Uniting American Families Act">Uniting American Families Act (2000–2013)</a></li> <li><a href="/wiki/Border_Security,_Economic_Opportunity,_and_Immigration_Modernization_Act_of_2013" title="Border Security, Economic Opportunity, and Immigration Modernization Act of 2013">Border Security, Economic Opportunity, and Immigration Modernization Act of 2013</a></li> <li><a href="/wiki/American_SAFE_Act_of_2015" title="American SAFE Act of 2015">SAFE Act (2015)</a></li> <li><a href="/wiki/RAISE_Act" title="RAISE Act">RAISE Act (2017)</a></li> <li><a href="/wiki/US_Citizenship_Act_of_2021" class="mw-redirect" title="US Citizenship Act of 2021">US Citizenship Act of 2021</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%">Immigration stations<br />and points of entry</th><td class="navbox-list-with-group navbox-list navbox-odd hlist" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Angel_Island_Immigration_Station" title="Angel Island Immigration Station">Angel Island</a></li> <li><a href="/wiki/Castle_Clinton" title="Castle Clinton">Castle Garden</a></li> <li><a href="/wiki/East_Boston_Immigration_Station" title="East Boston Immigration Station">East Boston</a></li> <li><a href="/wiki/Ellis_Island" title="Ellis Island">Ellis Island</a></li> <li><a href="/wiki/Otay_Mesa_Port_of_Entry" title="Otay Mesa Port of Entry">Otay Mesa</a></li> <li><a href="/wiki/San_Ysidro_Port_of_Entry" title="San Ysidro Port of Entry">San Ysidro</a></li> <li><a href="/wiki/Sullivan%27s_Island,_South_Carolina" title="Sullivan's Island, South Carolina">Sullivan's Island</a></li> <li><a href="/wiki/Washington_Avenue_Immigration_Station" title="Washington Avenue Immigration Station">Washington Avenue</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%">Operations</th><td class="navbox-list-with-group navbox-list navbox-even hlist" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Operation_Wetback" title="Operation Wetback">"Wetback" (1954)</a></li> <li><a href="/wiki/Operation_Peter_Pan" title="Operation Peter Pan">"Peter Pan" (1960–1962)</a></li> <li><a href="/wiki/Operation_Babylift" title="Operation Babylift">"Babylift" (1975)</a></li> <li><a href="/wiki/Operation_Gatekeeper" title="Operation Gatekeeper">"Gatekeeper" (1994)</a></li> <li><a href="/wiki/Operation_Endgame" title="Operation Endgame">"Endgame" (2003–2012)</a></li> <li><a href="/wiki/Operation_Front_Line" title="Operation Front Line">"Front Line" (2004–2005)</a></li> <li><a href="/wiki/Operation_Streamline" title="Operation Streamline">"Streamline" (2005–present)</a></li> <li><a href="/wiki/Operation_Return_to_Sender" title="Operation Return to Sender">"Return to Sender" (2006–2007)</a></li> <li><a href="/wiki/Operation_Jump_Start" title="Operation Jump Start">"Jump Start" (2006–2008)</a></li> <li><a href="/wiki/Operation_Phalanx_(2010-2016)" class="mw-redirect" title="Operation Phalanx (2010-2016)">"Phalanx" (2010–2016)</a></li> <li><a href="/wiki/Operation_Faithful_Patriot" title="Operation Faithful Patriot">"Faithful Patriot" (2018–present)</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%">State legislation</th><td class="navbox-list-with-group navbox-list navbox-odd hlist" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/California_DREAM_Act" title="California DREAM Act">California DREAM Act (2006–2010)</a></li> <li><a href="/wiki/Arizona_SB_1070" title="Arizona SB 1070">Arizona SB 1070 (2010)</a></li> <li><a href="/wiki/Alabama_HB_56" title="Alabama HB 56">Alabama HB 56 (2011)</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%"><div style="display: inline-block; line-height: 1.2em; padding: .1em 0;">Non-governmental<br />organizations</div></th><td class="navbox-list-with-group navbox-list navbox-even hlist" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Arizona_Border_Recon" title="Arizona Border Recon">Arizona Border Recon</a></li> <li><a href="/wiki/California_Coalition_for_Immigration_Reform" title="California Coalition for Immigration Reform">California Coalition for Immigration Reform</a></li> <li><a href="/wiki/CASA_of_Maryland" class="mw-redirect" title="CASA of Maryland">CASA of Maryland</a></li> <li><a href="/wiki/Center_for_Immigration_Studies" title="Center for Immigration Studies">Center for Immigration Studies</a></li> <li><a href="/wiki/Center_for_Migration_Studies_of_New_York" title="Center for Migration Studies of New York">Center for Migration Studies of New York</a></li> <li><a href="/wiki/Coalition_for_Humane_Immigrant_Rights_of_Los_Angeles" title="Coalition for Humane Immigrant Rights of Los Angeles">Coalition for Humane Immigrant Rights of Los Angeles</a></li> <li><a href="/wiki/Coalition_for_Comprehensive_Immigration_Reform" title="Coalition for Comprehensive Immigration Reform">Coalition for Comprehensive Immigration Reform</a></li> <li><a href="/wiki/Community_Change" title="Community Change">Community Change</a></li> <li><a href="/wiki/Federation_for_American_Immigration_Reform" title="Federation for American Immigration Reform">Federation for American Immigration Reform</a></li> <li><a href="/wiki/Improve_The_Dream" title="Improve The Dream">Improve The Dream</a></li> <li><a href="/wiki/Mexica_Movement" title="Mexica Movement">Mexica Movement</a></li> <li><a href="/wiki/Mexicans_Without_Borders" title="Mexicans Without Borders">Mexicans Without Borders</a></li> <li><a href="/wiki/Migration_Policy_Institute" title="Migration Policy Institute">Migration Policy Institute</a></li> <li><a href="/wiki/Minuteman_Civil_Defense_Corps" title="Minuteman Civil Defense Corps">Minuteman Civil Defense Corps</a></li> <li><a href="/wiki/Minuteman_Project" title="Minuteman Project">Minuteman Project</a></li> <li><a href="/wiki/National_Immigration_Forum" title="National Immigration Forum">National Immigration Forum</a></li> <li><a href="/wiki/National_Korean_American_Service_%26_Education_Consortium" title="National Korean American Service & Education Consortium">National Korean American Service & Education Consortium (NAKASEC)</a></li> <li><a href="/wiki/Negative_Population_Growth" title="Negative Population Growth">Negative Population Growth</a></li> <li><a href="/wiki/No_More_Deaths" title="No More Deaths">No More Deaths</a></li> <li><a href="/wiki/NumbersUSA" title="NumbersUSA">NumbersUSA</a></li> <li><a href="/wiki/Save_Our_State" title="Save Our State">Save Our State</a></li> <li><a href="/wiki/Utah_Compact" title="Utah Compact">Utah Compact</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%">Documentaries</th><td class="navbox-list-with-group navbox-list navbox-odd hlist" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Borderland_(TV_series)" title="Borderland (TV series)">Borderland (TV series)</a></li> <li><i><a href="/wiki/Missing_in_Brooks_County" title="Missing in Brooks County">Missing in Brooks County</a></i></li></ul> </div></td></tr></tbody></table></div> <div class="navbox-styles"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1236075235"></div><div role="navigation" class="navbox" aria-labelledby="Tax_resistance" style="padding:3px"><table class="nowraplinks mw-collapsible autocollapse navbox-inner" style="border-spacing:0;background:transparent;color:inherit"><tbody><tr><th scope="col" class="navbox-title" colspan="2"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1239400231"><div class="navbar plainlinks hlist navbar-mini"><ul><li class="nv-view"><a href="/wiki/Template:Tax_resistance" title="Template:Tax resistance"><abbr title="View this template">v</abbr></a></li><li class="nv-talk"><a href="/wiki/Template_talk:Tax_resistance" title="Template talk:Tax resistance"><abbr title="Discuss this template">t</abbr></a></li><li class="nv-edit"><a href="/wiki/Special:EditPage/Template:Tax_resistance" title="Special:EditPage/Template:Tax resistance"><abbr title="Edit this template">e</abbr></a></li></ul></div><div id="Tax_resistance" style="font-size:114%;margin:0 4em"><a href="/wiki/Tax_resistance" title="Tax resistance">Tax resistance</a></div></th></tr><tr><th scope="row" class="navbox-group" style="width:1%">Topics</th><td class="navbox-list-with-group navbox-list navbox-odd hlist" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Conscientious_objection_to_military_taxation" title="Conscientious objection to military taxation">Conscientious objection to military taxation</a></li> <li><a href="/wiki/List_of_historical_acts_of_tax_resistance" title="List of historical acts of tax resistance">List of historical acts of tax resistance</a></li> <li><a href="/wiki/Tax_resistance_in_the_United_States" title="Tax resistance in the United States">Tax resistance in the United States</a> .</li> <li><a href="/wiki/Category:Tax_resisters" title="Category:Tax resisters">List of tax resisters</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%">Methods</th><td class="navbox-list-with-group navbox-list navbox-even hlist" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Barter" title="Barter">Barter</a></li> <li><a href="/wiki/Gift_economy" title="Gift economy">Gift economy</a></li> <li><a href="/wiki/Local_currency" title="Local currency">Local currency</a></li> <li><a href="/wiki/Rebellion" title="Rebellion">Rebellion</a></li> <li><a href="/wiki/Self-sufficiency" class="mw-redirect" title="Self-sufficiency">Self-sufficiency</a></li> <li><a href="/wiki/Simple_living" title="Simple living">Simple living</a></li> <li><a href="/wiki/Tax_avoidance" title="Tax avoidance">Tax avoidance</a></li> <li><a href="/wiki/Tax_evasion" title="Tax evasion">Tax evasion</a></li> <li><a class="mw-selflink selflink">Unreported employment</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%">Organizations</th><td class="navbox-list-with-group navbox-list navbox-odd hlist" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Addiopizzo" title="Addiopizzo">Addiopizzo</a></li> <li><a href="/wiki/Aide-toi,_le_ciel_t%27aidera" title="Aide-toi, le ciel t'aidera">Aide-toi, le ciel t'aidera</a></li> <li><a href="/wiki/All_Britain_Anti-Poll_Tax_Federation" title="All Britain Anti-Poll Tax Federation">All Britain Anti-Poll Tax Federation</a></li> <li><a href="/wiki/Anti-Poll_Tax_Unions" title="Anti-Poll Tax Unions">Anti-Poll Tax Unions</a></li> <li><a href="/wiki/Association_of_Real_Estate_Taxpayers" title="Association of Real Estate Taxpayers">Association of Real Estate Taxpayers</a></li> <li><a href="/wiki/Catalunya_Diu_Prou" title="Catalunya Diu Prou">Catalunya Diu Prou</a></li> <li><a href="/wiki/Committee_for_Non-Violent_Action" title="Committee for Non-Violent Action">Committee for Non-Violent Action</a></li> <li><a href="/wiki/Fasci_Siciliani" title="Fasci Siciliani">Fasci Siciliani</a></li> <li><a href="/wiki/I_Don%27t_Pay_Movement" title="I Don't Pay Movement">I Don't Pay Movement</a></li> <li><a href="/wiki/Irish_National_Land_League" title="Irish National Land League">Irish National Land League</a></li> <li><a href="/wiki/National_Campaign_for_a_Peace_Tax_Fund" title="National Campaign for a Peace Tax Fund">National Campaign for a Peace Tax Fund</a></li> <li><a href="/wiki/National_War_Tax_Resistance_Coordinating_Committee" title="National War Tax Resistance Coordinating Committee">National War Tax Resistance Coordinating Committee</a></li> <li><a href="/wiki/Northern_California_War_Tax_Resistance" title="Northern California War Tax Resistance">Northern California War Tax Resistance</a></li> <li><a href="/wiki/Pagal_Panthis" title="Pagal Panthis">Pagal Panthis</a></li> <li><a href="/wiki/Peace_churches" title="Peace churches">Peace churches</a></li> <li><a href="/wiki/Peacemakers" title="Peacemakers">Peacemakers</a></li> <li><a href="/wiki/Planka.nu" title="Planka.nu">Planka.nu</a></li> <li><a href="/wiki/Women%27s_Tax_Resistance_League" title="Women's Tax Resistance League">Women's Tax Resistance League</a></li> <li><a href="/wiki/Zuism" title="Zuism">Zuism</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%">Media</th><td class="navbox-list-with-group navbox-list navbox-even hlist" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><i><a href="/wiki/An_Act_of_Conscience" title="An Act of Conscience">An Act of Conscience</a></i></li> <li><i><a href="/wiki/Civil_Disobedience_(Thoreau)" title="Civil Disobedience (Thoreau)">Civil Disobedience</a></i></li> <li><i><a href="/wiki/Clericis_laicos" title="Clericis laicos">Clericis laicos</a></i></li> <li><i><a href="/wiki/The_Cold_War_and_the_Income_Tax:_A_Protest" class="mw-redirect" title="The Cold War and the Income Tax: A Protest">The Cold War and the Income Tax: A Protest</a></i></li> <li><i><a href="/wiki/Vyborg_Manifesto" title="Vyborg Manifesto">Vyborg Manifesto</a></i></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%">Campaigns<br />by century</th><td class="navbox-list-with-group navbox-list navbox-odd hlist" style="width:100%;padding:0"><div style="padding:0 0.25em"></div><table class="nowraplinks navbox-subgroup" style="border-spacing:0"><tbody><tr><th scope="row" class="navbox-group" style="width:1%">14th</th><td class="navbox-list-with-group navbox-list navbox-odd" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Tuchin_Revolt" class="mw-redirect" title="Tuchin Revolt">Tuchin Revolt</a></li> <li><a href="/wiki/Harelle" title="Harelle">Harelle</a></li> <li><a href="/wiki/Peasants%27_Revolt" title="Peasants' Revolt">Peasants' Revolt</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%">15th</th><td class="navbox-list-with-group navbox-list navbox-even" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Cornish_Rebellion_of_1497" class="mw-redirect" title="Cornish Rebellion of 1497">Cornish Rebellion of 1497</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%">16th</th><td class="navbox-list-with-group navbox-list navbox-odd" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Croquant_rebellions" title="Croquant rebellions">Croquant rebellions</a></li> <li><a href="/wiki/Rappenkrieg_(Basel)" title="Rappenkrieg (Basel)">Rappenkrieg</a></li> <li><a href="/wiki/Revolt_of_the_Pitauds" title="Revolt of the Pitauds">Revolt of the Pitauds</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%">17th</th><td class="navbox-list-with-group navbox-list navbox-even" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Angelets" title="Angelets">Angelets</a></li> <li><a href="/wiki/Revolt_of_the_papier_timbr%C3%A9" title="Revolt of the papier timbré">Revolt of the papier timbré</a></li> <li><a href="/wiki/Revolt_of_the_va-nu-pieds" title="Revolt of the va-nu-pieds">Revolt of the va-nu-pieds</a></li> <li><a href="/wiki/Salt_Tax_Revolt" title="Salt Tax Revolt">Salt Tax Revolt</a> in Spain</li> <li><a href="/wiki/Moscow_uprising_of_1648" title="Moscow uprising of 1648">Salt Riot</a> in Moscow</li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%">18th</th><td class="navbox-list-with-group navbox-list navbox-odd" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Boston_Tea_Party" title="Boston Tea Party">Boston Tea Party</a></li> <li><a href="/wiki/Fries%27s_Rebellion" title="Fries's Rebellion">Fries's Rebellion</a></li> <li><a href="/wiki/Gaspee_affair" title="Gaspee affair"><i>Gaspee</i> affair</a></li> <li><a href="/wiki/No_taxation_without_representation" title="No taxation without representation">No taxation without representation</a></li> <li><a href="/wiki/Philadelphia_Tea_Party" title="Philadelphia Tea Party">Philadelphia Tea Party</a></li> <li><a href="/wiki/Revolt_of_the_Comuneros_(New_Granada)" title="Revolt of the Comuneros (New Granada)">Revolt of the Comuneros (New Granada)</a></li> <li><a href="/wiki/Regulator_Movement_in_North_Carolina" title="Regulator Movement in North Carolina">Regulator Movement in North Carolina</a></li> <li><a href="/wiki/Whiskey_Rebellion" title="Whiskey Rebellion">Whiskey Rebellion</a></li> <li><a href="/wiki/White_Lotus_Rebellion" title="White Lotus Rebellion">White Lotus Rebellion</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%">19th</th><td class="navbox-list-with-group navbox-list navbox-even" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Anti-Rent_War" title="Anti-Rent War">Anti-Rent War</a></li> <li><a href="/wiki/Dog_Tax_War" title="Dog Tax War">Dog Tax War</a></li> <li><a href="/wiki/1810_House_Tax_Hartal" title="1810 House Tax Hartal">House Tax Hartal</a></li> <li><a href="/wiki/Hut_Tax_War_of_1898" title="Hut Tax War of 1898">Hut Tax War of 1898</a></li> <li><a href="/wiki/Low_Rebellion" title="Low Rebellion">Low Rebellion</a></li> <li><a href="/wiki/Mejba_Revolt" title="Mejba Revolt">Mejba Revolt</a></li> <li><a href="/wiki/Rebecca_Riots" title="Rebecca Riots">Rebecca Riots</a></li> <li><a href="/wiki/Saminism_Movement" title="Saminism Movement">Saminism Movement</a></li> <li><a href="/wiki/Tancament_de_Caixes" class="mw-redirect" title="Tancament de Caixes">Tancament de Caixes</a></li> <li><a href="/wiki/Tithe_War" title="Tithe War">Tithe War</a></li> <li><a href="/wiki/Wallachian_uprising_of_1821" title="Wallachian uprising of 1821">Wallachian uprising</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%">20th</th><td class="navbox-list-with-group navbox-list navbox-odd" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Agbekoya" title="Agbekoya">Agbekoya</a></li> <li><a href="/wiki/Bambatha_Rebellion" title="Bambatha Rebellion">Bambatha Rebellion</a></li> <li><a href="/wiki/Bardoli_Satyagraha" title="Bardoli Satyagraha">Bardoli Satyagraha</a></li> <li><a href="/wiki/Beit_Sahour" title="Beit Sahour">Beit Sahour</a></li> <li><a href="/wiki/Bondelswarts_affair" class="mw-redirect" title="Bondelswarts affair">Bondelswarts affair</a></li> <li><a href="/wiki/Champaran_Satyagraha" title="Champaran Satyagraha">Champaran Satyagraha</a></li> <li><a href="/wiki/Kheda_Satyagraha" class="mw-redirect" title="Kheda Satyagraha">Kheda Satyagraha</a></li> <li><a href="/wiki/Johnson_cult" title="Johnson cult">Johnson cult</a></li> <li><a href="/wiki/Mau_movement" title="Mau movement">Mau movement</a></li> <li><a href="/wiki/Poll_Tax_Riots" class="mw-redirect" title="Poll Tax Riots">Poll Tax Riots</a></li> <li><a href="/wiki/Poplar_Rates_Rebellion" title="Poplar Rates Rebellion">Poplar Rates Rebellion</a></li> <li><a href="/wiki/Turra_Coo" title="Turra Coo">Turra Coo</a></li> <li><a href="/wiki/Salt_March" title="Salt March">Salt March</a></li> <li><a href="/wiki/Vedaranyam_March" title="Vedaranyam March">Vedaranyam March</a></li> <li><a href="/wiki/Women%27s_poll_tax_repeal_movement" title="Women's poll tax repeal movement">Women's poll tax repeal movement</a></li> <li><a href="/wiki/Women%27s_War" title="Women's War">Women's War</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%">21st</th><td class="navbox-list-with-group navbox-list navbox-even" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Anti-austerity_movement_in_Greece" title="Anti-austerity movement in Greece">Anti-austerity movement in Greece</a></li> <li><a href="/wiki/Anti-Bin_Tax_Campaign" title="Anti-Bin Tax Campaign">Anti-Bin Tax Campaign</a></li> <li><a href="/wiki/Edward_and_Elaine_Brown" title="Edward and Elaine Brown">Edward and Elaine Brown standoff</a></li> <li><a href="/wiki/Bonnets_Rouges" title="Bonnets Rouges">Bonnets Rouges</a></li> <li><a href="/wiki/Campaign_Against_Home_and_Water_Taxes" title="Campaign Against Home and Water Taxes">Campaign Against Home and Water Taxes</a></li> <li><a href="/wiki/Movimento_Passe_Livre" title="Movimento Passe Livre">Movimento Passe Livre</a></li> <li><a href="/wiki/Movimiento_Pos_Me_Salto" title="Movimiento Pos Me Salto">Movimiento Pos Me Salto</a></li> <li><a href="/wiki/Yellow_vests_protests" title="Yellow vests protests">Yellow vests protests</a></li></ul> </div></td></tr></tbody></table><div></div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%">Related topics</th><td class="navbox-list-with-group navbox-list navbox-odd hlist" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Income_tax_threshold" title="Income tax threshold">Income tax threshold</a></li> <li><a href="/wiki/Potentially_dangerous_taxpayer" title="Potentially dangerous taxpayer">Potentially dangerous taxpayer</a></li> <li><a href="/wiki/Render_unto_Caesar" title="Render unto Caesar">Render unto Caesar</a></li> <li><a href="/wiki/Irwin_Schiff" title="Irwin Schiff">Irwin Schiff</a></li> <li><a href="/wiki/Sovereign_citizen_movement" title="Sovereign citizen movement">Sovereign citizen</a> / <a href="/wiki/Freeman_on_the_land_movement" title="Freeman on the land movement">Freeman on the land</a> / <a href="/wiki/Redemption_movement" title="Redemption movement">Redemption movement</a></li> <li><a href="/wiki/Tax_haven" title="Tax haven">Tax haven</a></li> <li><a href="/wiki/Tax_inversion" title="Tax inversion">Tax inversion</a></li> <li><a href="/wiki/Tax_noncompliance" title="Tax noncompliance">Tax noncompliance</a></li> <li><a href="/wiki/Tax_protester" title="Tax protester">Tax protester</a> (<a href="/wiki/Tax_protester_arguments" title="Tax protester arguments">arguments</a> / <a href="/wiki/Tax_protester_history_in_the_United_States" title="Tax protester history in the United States">history in the United States</a>)</li> <li><a href="/wiki/Tax_riot" title="Tax riot">Tax riot</a></li> <li><a href="/wiki/Taxation_as_slavery" title="Taxation as slavery">Taxation as slavery</a></li> <li><a href="/wiki/Taxation_as_theft" title="Taxation as theft">Taxation as theft</a></li></ul> </div></td></tr></tbody></table></div> <div 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