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Fringe Benefits: From The Encyclopedia of Taxation and Tax Policy (Article)
Robert Turner

Fringe benefits are a variety of forms of compensation that are not taxed. For the purposes of tax policy, the most useful definition of fringe benefits is voluntary employer expenditures in noncash forms of compensation. This article outlines the history and efficiency effects of fringe benefits; explores whether these benefits should be taxed; and presents proposals for reforms of the tax treatment of fringe benefits.

Posted to Web: October 01, 1999Publication Date: October 01, 1999

 

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