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Taxes, Fringe Benefits and Faculty

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Author Info
Daniel S. Hamermesh
Stephen A. Woodbury

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Abstract

The growth of employee benefits in academe has closely paralleled their economy-wide growth. This study estimates a complete system describing the demand for benefits and wages using panel data on nearly 1500 institutions of higher learning. The demand for benefits is quite responsive both to changes in real income and to variations in the tax price of benefits. These conclusions are robust with respect to varying definitions of the sample aid of the tax price. They are not altered by estimates that account for unmeasured individual effects on demand. Simulations using the estimates suggest that the Tax Reform Act of 1986 sharply reduced the demand for benefits. Extrapolating the impact to the entire economy suggests that the annual flow of compensation shifted away from benefits by at least $9 billion.

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Paper provided by National Bureau of Economic Research, Inc in its series NBER Working Papers with number 3455.

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Date of creation: Sep 1990
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Handle: RePEc:nbr:nberwo:3455

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  1. Melissa A. Thomasson, 2003. "The Importance of Group Coverage: How Tax Policy Shaped U.S. Health Insurance," American Economic Review, American Economic Association, vol. 93(4), pages 1373-1384, September. [Downloadable!]
    Other versions:
  2. Richard V. Burkhauser & Shuaizhang Feng & Stephen P. Jenkins & Jeff Larrimore, 2009. "Recent Trends in Top Income Shares in the USA: Reconciling Estimates from March CPS and IRS Tax Return Data," NBER Working Papers 15320, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
    Other versions:
  3. Douglas Holtz-Eakin, 1993. "Is Health Insurance Crippling the Labor Market?," Economics Working Paper Archive 97, Levy Economics Institute, The. [Downloadable!]
  4. William M. Gentry & Eric Peress, 1994. "Taxes and Fringe Benefits Offered by Employers," NBER Working Papers 4764, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
  5. Jonathan Gruber & James Poterba, 1996. "Tax Subsidies to Employer-Provided Health Insurance," NBER Working Papers 5147, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
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  6. Sewell, David, 1997. "Shifting responsibility for social services as enterprises privatize in Belarus," Policy Research Working Paper Series 1719, The World Bank. [Downloadable!]
  7. repec:ese:iserwp: is not listed on IDEAS
  8. Burkhauser, Richard V. & Feng, Shuaizhang & Jenkins, Stephen P. & Larrimore, Jeff, 2009. "Recent Trends in Top Income Shares in the USA: Reconciling Estimates from March CPS and IRS Tax Return Data," IZA Discussion Papers 4426, Institute for the Study of Labor (IZA). [Downloadable!]
  9. Harley Frazis & Mark A. Loewenstein, 2009. "How Responsive are Quits to Benefits?," Working Papers 426, U.S. Bureau of Labor Statistics. [Downloadable!]
  10. Jonathan Gruber & Michael Lettau, 2000. "How Elastic is the Firm's Demand for Health Insurance?," NBER Working Papers 8021, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
  11. Tuuli Juurikkala & Olga Lazareva, 2006. "Non-wage benefits, costs of turnover, and labor attachment: evidence from Russian firms," Working Papers w0062, Center for Economic and Financial Research (CEFIR). [Downloadable!]
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  12. Leslie E. Papke, 1995. "Participation in and Contributions to 401(k) Pension Plans: Evidence om Plan Data," NBER Working Papers 4199, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
  13. Douglas Holtz-Eakin, . "Job-Lock: An Impediment to Labor Mobility? Is Health Insurance Crippling the Labor Market?," Economics Public Policy Brief Archive 10, Levy Economics Institute, The. [Downloadable!]
  14. Jonathan Gruber & James M. Poterba, 1996. "Tax Incentives and the Decision to Purchase Health Insurance: Evidence from the Self-Employed," NBER Working Papers 4435, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
    Other versions:
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