Which of the following is NOT listed as an implication of tax for a business?

The correct choice for the implication of tax that is not typically associated with a business is the option referring to increased overtime opportunities. Taxes generally do not directly influence the availability of overtime work for employees. Instead, tax policies and their implications usually revolve around costs and competitiveness.

In the realm of business operations, administrative costs can increase due to tax compliance requirements, as firms need to allocate resources for accounting, record-keeping, and filing tax returns. Additionally, tax implications can affect a country's attractiveness to foreign investors; high taxes might deter foreign direct investment, while lower taxes can encourage it. Tax burdens can also reduce competitiveness, as higher taxes may limit the funds available for reinvestment, innovation, and expansion relative to competitors in lower-tax environments.

In contrast, overtime opportunities are more related to labor demand, business activity levels, and management decisions, rather than being a direct implication of taxation. Therefore, it is reasonable to conclude that the option referencing increased overtime opportunities is not a direct implication of tax for a business.