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Structure and Design of the Fringe Benefits Tax

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  • Bernard Marks

Abstract

The aim of this article is to provide an introduction for economists to the legal structure of the fringe benefits tax legislation. The article is not concerned with the analysis of the provisions of the legislation, but, rather with the design rules employed by the drafters in implementing the Government's policy to impose a tax on employers on non‐cash fringe benefits provided to employees.

Suggested Citation

  • Bernard Marks, 1986. "Structure and Design of the Fringe Benefits Tax," Australian Economic Review, The University of Melbourne, Melbourne Institute of Applied Economic and Social Research, vol. 19(4), pages 25-29, December.
    • Handle: RePEc:bla:ausecr:v:19:y:1986:i:4:p:25-29
    DOI: 10.1111/j.1467-8462.1986.tb00643.x
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    Cited by:

    1. Voßmerbäumer, Jan & Wagner, Franz W., 2013. "Steuerwirkungen betrieblicher Entgeltpolitik," arqus Discussion Papers in Quantitative Tax Research 144, arqus - Arbeitskreis Quantitative Steuerlehre.

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