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Who Benefits from Tax-Advantaged Employee Benefits?: Evidence from University Parking

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Author Info
Michael D. Grubb
Paul Oyer

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Abstract

We use university parking permits to study how firms and employees split the value of employee benefit tax subsidies. Starting in 1998, the IRS allowed employees to pay for parking passes with pre-tax income. This subsidized the parking pass purchases of faculty and staff, but did not affect students. We show that the typical university raised its parking rates by 8-10% extra when it implemented a pre-tax payment system, but that this increase was the same for those affected by the tax change and those that were not affected. We conclude that university employees captured much of the new tax benefit, that faculty and staff that purchase permits benefited relative to those that do not purchase permits, and that students that purchase permits were made worse off relative to those that do not buy permits. We discuss what these results suggest about universities' objectives in setting their parking prices and about the demand for university parking.

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Paper provided by National Bureau of Economic Research, Inc in its series NBER Working Papers with number 14062.

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Date of creation: Jun 2008
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Handle: RePEc:nbr:nberwo:14062

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Find related papers by JEL classification:
H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
H32 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - Firm
J32 - Labor and Demographic Economics - - Wages, Compensation, and Labor Costs - - - Nonwage Labor Costs and Benefits; Private Pensions
K35 - Law and Economics - - Other Substantive Areas of Law - - - Personal Bankruptcy Law
K49 - Law and Economics - - Legal Procedure, the Legal System, and Illegal Behavior - - - Other

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References listed on IDEAS
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  1. Paul Oyer, 2005. "Salary or Benefits?," NBER Working Papers 11817, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
  2. Susin, Scott, 2002. "Rent vouchers and the price of low-income housing," Journal of Public Economics, Elsevier, vol. 83(1), pages 109-152, January. [Downloadable!] (restricted)
  3. Austan Goolsbee, 1998. "Does Government R&D Policy Mainly Benefit Scientists and Engineers?," NBER Working Papers 6532, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
    Other versions:
  4. Anthony Marino & Jan Zabojnik, 2006. "A Rent Extraction View of Employee Discounts and Benefits," Working Papers 1108, Queen's University, Department of Economics. [Downloadable!]
    Other versions:
  5. Raj Chetty & Adam Looney & Kory Kroft, 2007. "Salience and Taxation: Theory and Evidence," NBER Working Papers 13330, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
    Other versions:
  6. Amy Finkelstein, 2007. "E-ZTax: Tax Salience and Tax Rates," NBER Working Papers 12924, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
  7. Dr. Peter Kenning & Hilke Plassmann, 2004. "NeuroEconomics," Experimental 0412005, EconWPA. [Downloadable!]
  8. James Andreoni & A. Abigail Payne, 2003. "Do Government Grants to Private Charities Crowd Out Giving or Fund-raising?," American Economic Review, American Economic Association, vol. 93(3), pages 792-812, June. [Downloadable!]
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This page was last updated on 2009-11-25.

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