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Fringe benefits and small businesses: evidence from the federal reserve board small business survey

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  • David Bernstein

Abstract

Data from the 1993 National Survey of Small Businesses (NSSBF) is used to analyse the factors affecting the provision of pensions and health insurance by small businesses. The race of the business owner is found to impact the provision of taxadvantaged fringe benefits, even after accounting for a wide range of other economic and demographic variables. It is not possible to determine why owner race impacts the provision of fringe benefits by small businesses but the significance of the race variable might reflect a lower level of marketing effort by financial service firms in minority-dominated communities. The owner education variable, which is also significant in both the pension and health insurance models, could also be a proxy for the availability of general information about the importance of fringe benefits. With the exception of the sole proprietorship variable, the demographic and economic variables appear to have similar effects on the provision of both pensions and health insurance by small businesses. Some sole proprietors appear to prefer pension benefits to health insurance benefits possibly because pensions allow the business owner to shield some assets in the case of bankruptcy.

Suggested Citation

  • David Bernstein, 2002. "Fringe benefits and small businesses: evidence from the federal reserve board small business survey," Applied Economics, Taylor & Francis Journals, vol. 34(16), pages 2063-2067.
    • Handle: RePEc:taf:applec:v:34:y:2002:i:16:p:2063-2067
    DOI: 10.1080/00036840210126205
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    Cited by:

    1. De Borger, Bruno & Wuyts, Bart, 2011. "The tax treatment of company cars, commuting and optimal congestion taxes," Transportation Research Part B: Methodological, Elsevier, vol. 45(10), pages 1527-1544.
    2. Srikant Devaraj & Pankaj C Patel, 2017. "Health insurance and employee productivity: Findings from the 2007 Survey of Business Owners," Economics Bulletin, AccessEcon, vol. 37(2), pages 1351-1364.
    3. Daisuke Tsuruta, 2008. "Bank information monopoly and trade credit: do only banks have information about small businesses?," Applied Economics, Taylor & Francis Journals, vol. 40(8), pages 981-996.
    4. Bruno De Borger & Amihai Glazer, 2010. "Subsidizing Consumption to Signal Quality of Workers," Working Papers 101101, University of California-Irvine, Department of Economics.
    5. Daniel T. Winkler & W. Keener Hughen, 2012. "Fringe Benefits Compensation of Real Estate Agents and Brokers," International Real Estate Review, Global Social Science Institute, vol. 15(3), pages 253-281.
    6. repec:dau:papers:123456789/11142 is not listed on IDEAS
    7. David Collard & Michael Godwin & John Hudson, 2005. "The Provision of Company Benefits in the UK," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 32(7-8), pages 1397-1421.
    8. David Collard & Michael Godwin & John Hudson, 2005. "The Provision of Company Benefits in the UK," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 32(7‐8), pages 1397-1421, September.
    9. Felix Dominguez-Barrero & Julio Lopez-Laborda, 2007. "Why do people invest in personal pension plans?," Applied Economics, Taylor & Francis Journals, vol. 39(9), pages 1115-1126.

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