| 来源类型 | Working Paper |
| 规范类型 | 报告 |
| DOI | 10.3386/w3455 |
| 来源ID | Working Paper 3455 |
| Taxes, Fringe Benefits and Faculty | |
| Daniel S. Hamermesh; Stephen A. Woodbury | |
| 发表日期 | 1990-09-01 |
| 出版年 | 1990 |
| 语种 | 英语 |
| 摘要 | 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. |
| 主题 | Labor Economics |
| URL | https://www.nber.org/papers/w3455 |
| 来源智库 | National Bureau of Economic Research (United States) |
| 引用统计 | |
| 资源类型 | 智库出版物 |
| 条目标识符 | http://119.78.100.153/handle/2XGU8XDN/560747 |
| 推荐引用方式 GB/T 7714 | Daniel S. Hamermesh,Stephen A. Woodbury. Taxes, Fringe Benefits and Faculty. 1990. |
| 条目包含的文件 | ||||||
| 文件名称/大小 | 资源类型 | 版本类型 | 开放类型 | 使用许可 | ||
| w3455.pdf（235KB） | 智库出版物 | 限制开放 | CC BY-NC-SA | 浏览 | ||
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