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Book
ISBN: 1412359058 Year: 2007 Publisher: Chicoutimi : J.-M. Tremblay,
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Book
Year: 1694 Publisher: London : Printed for Samuel Heyrick ...,
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eebo-0198
Book
Year: 1999 Publisher: Washington, DC : U.S. Office of Personnel Management,
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Periodical
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Employee fringe benefits --- Employee Benefits. --- Employee fringe benefits.
Periodical
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Employee fringe benefits --- Employee Benefits. --- Employee fringe benefits.
Periodical
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Book
Year: 1985 Publisher: Cambridge, Mass. National Bureau of Economic Research
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This paper discusses the pure static price effects which are engendered by tax preferences for nonwage compensation. Section II demonstrates that, because of these price effects, optimal consumption bundles will contain larger quantities of the goods included in nonwage compensation, and smaller quantities of other goods, than they would in the absence of tax preferences. In the presence of preferences, the cost of a compensation package to an employer usually differs from its value to an employee. Under proportional taxation, compensation packages which contain optimal quantities of nonwage compensation may be between 4% and 13% less expensive than cash compensation sufficient to purchase, at retail, consumption bundles providing similar utility. This difference represents a substantial savings to employers. It is largely attributable to reductions in tax payments, and may represent substantial foregone tax revenues. Optimal provision of nonwage compensation confers greater advantages under progressive taxation, advantages which increase with the degree of progressivity.These considerations are important in the analysis of any issue to which employee 'income' or employer costs are relevant. As examples, Section III demonstrates that conventional definitions of income unavoidably generate incorrect conclusions with regard to evaluations of welfare distribution, tax progressivity, and returns to human capital.
Book
Year: 1992 Publisher: Cambridge, Mass. National Bureau of Economic Research
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I consider the effects of "group-specific mandated benefits", such as mandated maternity leave, which raise the costs of employing a demographically identifiable group. The efficiency of these policies, relative to more broad-based financing of benefits expansions, will largely be a function of the valuation of the mandated benefit by the targeted group. Such valuation should be reflected in substantial shifting of the cost of the mandate to groupspecific wages; however, there may be barriers to the adjustment of relative wages which impede such shifting. I study several 1976 state mandates which stipulated that childbirth be covered comprehensively in health insurance plans, increasing the cost of insuring women of child-bearing age by as much as 5 % of their wages. I find substantial shifting of the costs of these mandates to the wages of the targeted group. Correspondingly, I find little effect on total labor input for the group which benefitted from these mandates; hours rise and employment falls, as may be expected from an increase in the fixed costs of employment. These results are confirmed by using a 1978 Federal mandate as a "reverse experiment".
Employee fringe benefits. --- Employee fringe benefits --- Taxation.
Book
ISBN: 9055390755 Year: 1999 Publisher: Rotterdam Erasmus Universiteit Rotterdam
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Book
ISBN: 2760505537 9782760505537 Year: 1990 Publisher: Québec Presses de l'Université du Québec
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