triskal on Nostr: In general, I think a sole-proprietorship with no employees would be exempt. Think: ...

In general, I think a sole-proprietorship with no employees would be exempt. Think: freelance developer. Presumably, that freelancer is hired by another company that IS paying the tax.

There’s also the situation of S-corps, LLCs, or married-couple-owned businesses. If a sole-proprietorship hires one employee, are they now subject to all the taxes?

Obviously this is a sliding scale that requires far more macro- and micro-economic study than I’m willing to put into it at this time.

I like the direction, though, and to ponder the edge cases.