全球智库信息集成服务系统(G2TT): Who Benefits from Tax-Advantaged Employee Benefits?: Evidence from University Parking

G2TT

来源类型	Working Paper
规范类型	报告
DOI	10.3386/w14062
来源ID	Working Paper 14062
	Who Benefits from Tax-Advantaged Employee Benefits?: Evidence from University Parking
	Michael D. Grubb; Paul Oyer
发表日期	2008-06-06
出版年	2008
语种	英语
摘要	We use university parking permits to study how firms and employees split the value of employee benefit tax subsidies. Starting in 1998, the IRS allowed employees to pay for parking passes with pre-tax income. This subsidized the parking pass purchases of faculty and staff, but did not affect students. We show that the typical university raised its parking rates by 8-10% extra when it implemented a pre-tax payment system, but that this increase was the same for those affected by the tax change and those that were not affected. We conclude that university employees captured much of the new tax benefit, that faculty and staff that purchase permits benefited relative to those that do not purchase permits, and that students that purchase permits were made worse off relative to those that do not buy permits. We discuss what these results suggest about universities' objectives in setting their parking prices and about the demand for university parking.
主题	Public Economics ; Taxation ; Labor Economics ; Labor Compensation ; Other ; Law and Economics
URL	https://www.nber.org/papers/w14062
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/571737
推荐引用方式 GB/T 7714	Michael D. Grubb,Paul Oyer. Who Benefits from Tax-Advantaged Employee Benefits?: Evidence from University Parking. 2008.

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
w14062.pdf（200KB）	智库出版物		限制开放	CC BY-NC-SA	浏览