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According to Herbert Packer, which of the following is NOT an element of punishment?
Payroll Tax Expense
The financial charge associated with employing labor, including taxes imposed by government entities such as Social Security and Medicare taxes in the United States.
Current Liability
A financial obligation that is due to be paid within one year.
Notes Payable
Financial obligations or loans that companies are required to pay back within a specified timeframe, often evidenced by promissory notes.
Wage and Tax Statement
A document, typically a W-2 form in the U.S., that reports an employee's annual wages and the amount of taxes withheld from their paycheck.
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