Research Report Fringe Benefits
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From The Encyclopedia of Taxation and Tax Policy
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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.
Research Areas Aging and retirement Taxes and budgets
Tags Pensions Health insurance Long-term services and support Individual taxes Federal budget and economy
Policy Centers Income and Benefits Policy Center