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Taxes, Fringe Benefits and Faculty

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  • Daniel S. Hamermesh
  • Stephen A. Woodbury

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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Bibliographic Info

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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Publication status: published as Review of Economic and Statistics, Vol.74, No.2, pp.287-296, May 1992.
Handle: RePEc:nbr:nberwo:3455

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  1. Robert J. Barro & Chaipat Sahasakul, 1983. "Measuring the Average Marginal Tax Rate from the Individual Income Tax," University of Chicago - George G. Stigler Center for Study of Economy and State, Chicago - Center for Study of Economy and State 26, Chicago - Center for Study of Economy and State.
  2. Clotfelter, Charles T., 1985. "Federal Tax Policy and Charitable Giving," National Bureau of Economic Research Books, University of Chicago Press, edition 1, number 9780226110486, 01-2013.
  3. Woodbury, Stephen A, 1983. "Substitution between Wage and Nonwage Benefits," American Economic Review, American Economic Association, American Economic Association, vol. 73(1), pages 166-82, March.
  4. Ichniowski, Casey & Freeman, Richard Barry & Lauer, Harrison, 1989. "Collective Bargaining Laws, Threat Effects, and the Determination of Police Compensation," Scholarly Articles 4631949, Harvard University Department of Economics.
  5. Edward C. Kokkelenberg & Donna R. Sockell, 1985. "Union membership in the United States, 1973รป1981," Industrial and Labor Relations Review, ILR Review, Cornell University, ILR School, vol. 38(4), pages 497-543, July.
  6. Charles T. Clotfelter, 1985. "Federal Tax Policy and Charitable Giving," NBER Books, National Bureau of Economic Research, Inc, number clot85-1.
  7. Debra A. Barbezat, 1989. "The effect of collective bargaining on salaries in higher education," Industrial and Labor Relations Review, ILR Review, Cornell University, ILR School, vol. 42(3), pages 443-455, April.
  8. Richard B. Freeman, 1978. "Should We Organize? Effects of Faculty Unionism on Academic Compensation," NBER Working Papers 0301, National Bureau of Economic Research, Inc.
  9. Long, James E & Scott, Frank A, 1982. "The Income Tax and Nonwage Compensation," The Review of Economics and Statistics, MIT Press, vol. 64(2), pages 211-19, May.
  10. Olivia S. Mitchell & Emily S. Andrews, 1981. "Scale economies in private multi-employer pension systems," Industrial and Labor Relations Review, ILR Review, Cornell University, ILR School, vol. 34(4), pages 522-530, July.
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