Taxation and the growth of nonwage compensation
Publication
, Journal Article
Sloan, FA; Adamache, KW
Published in: Public Finance Review
January 1, 1986
Until recently, there have been no attempts to measure the influence of the income tax system on fringe benefits. A model is specified that links the tax system to fringe benefits. In addition, other determinants of the demand for and supply of fringe benefits are discussed. Using a time-series cross-section of establishment data, the influence of income taxes and other determinants on employer contributions to “voluntary” nonwage compensation is estimated. Using Tobit analysis, we find that higher marginal tax rates increase employer contributions to pensions and to life, accident, and health insurance. We also link our results to losses in federal tax revenues due to fringe benefits. © 1986, Sage Publications. All rights reserved.
Duke Scholars
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Published In
Public Finance Review
DOI
EISSN
1552-7530
ISSN
1091-1421
Publication Date
January 1, 1986
Volume
14
Issue
2
Start / End Page
115 / 137
Related Subject Headings
- Economics
- 1402 Applied Economics
- 1401 Economic Theory
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Sloan, F. A., & Adamache, K. W. (1986). Taxation and the growth of nonwage compensation. Public Finance Review, 14(2), 115–137. https://doi.org/10.1177/109114218601400201
Sloan, F. A., and K. W. Adamache. “Taxation and the growth of nonwage compensation.” Public Finance Review 14, no. 2 (January 1, 1986): 115–37. https://doi.org/10.1177/109114218601400201.
Sloan FA, Adamache KW. Taxation and the growth of nonwage compensation. Public Finance Review. 1986 Jan 1;14(2):115–37.
Sloan, F. A., and K. W. Adamache. “Taxation and the growth of nonwage compensation.” Public Finance Review, vol. 14, no. 2, Jan. 1986, pp. 115–37. Scopus, doi:10.1177/109114218601400201.
Sloan FA, Adamache KW. Taxation and the growth of nonwage compensation. Public Finance Review. 1986 Jan 1;14(2):115–137.
Published In
Public Finance Review
DOI
EISSN
1552-7530
ISSN
1091-1421
Publication Date
January 1, 1986
Volume
14
Issue
2
Start / End Page
115 / 137
Related Subject Headings
- Economics
- 1402 Applied Economics
- 1401 Economic Theory