Payroll Taxes and the 3.8% Medicare Tax on Net Investment Income: Structure and Policy

February 18, 2014
New York, New York

This semester, Mr. Taylor offered a short course titled, “Payroll Taxes and the 3.8% Medicare Tax on Net Investment Income: Structure and Policy,” at NYU Law School, where he is a professor. The course met for three sessions, and its purpose was to understand the structure of payroll taxes and the new 3.8% tax on net investment income and also to consider the broader policy issues which these taxes raise.