Upjohn Research

Title

The Tax Treatment of Fringe Benefits

Authors

Stephen A. Woodbury, Michigan State University and W.E. Upjohn Institute
Wei-Jang Huang, W.E. Upjohn Institute

Year

1991

Abstract

Woodbury and Huang use econometric models to investigate how changes in the tax treatment of fringe benefits can be expected to influence the level of benefits and compensation provided by employers, federal revenues, and income inequality.

Contents

1. Introduction
2. A Model of Fringe Benefit Provision
3. Estimates of the Demand for Fringe Benefits
4. Simulation of Alternative Policies
5. Summary and Conclusions

Citation

Woodbury, Stephen A., and Wei-Jang Huang. 1991. The Tax Treatment of Fringe Benefits. Kalamazoo, MI: W.E. Upjohn Institute for Employment Research.

ISBN

9780880991087 (pbk.)

Subject Areas

EMPLOYMENT and COMPENSATION; Wages and benefits; Nonwage benefits