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Fringe benefits, income tax exemptions, and implicit subsides

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  • Zax, Jeffrey S.

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  • Zax, Jeffrey S., 1988. "Fringe benefits, income tax exemptions, and implicit subsides," Journal of Public Economics, Elsevier, vol. 37(2), pages 171-183, November.
    • Handle: RePEc:eee:pubeco:v:37:y:1988:i:2:p:171-183
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    Cited by:

    1. Jos Van Ommeren & Derk Wentink, 2012. "The (Hidden) Cost Of Employer Parking Policies," International Economic Review, Department of Economics, University of Pennsylvania and Osaka University Institute of Social and Economic Research Association, vol. 53(3), pages 965-978, August.
    2. Jan Rouwendal & Jos van Ommeren, 2007. "Recruitment in a Monopsonistic Labour Market: Will Travel Costs be reimbursed?," Tinbergen Institute Discussion Papers 07-044/3, Tinbergen Institute, revised 03 Sep 2008.
    3. 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.
    4. Tscharaktschiew, Stefan & Reimann, Felix, 2021. "On employer-paid parking and parking (cash-out) policy: A formal synthesis of different perspectives," Transport Policy, Elsevier, vol. 110(C), pages 499-516.
    5. Jos Ommeren & Eva Gutiérrez-i-Puigarnau, 2013. "Distortionary company car taxation: deadweight losses through increased car ownership," Empirical Economics, Springer, vol. 45(3), pages 1189-1204, December.
    6. Eva Gutiérrez-i-Puigarnau & Jos van Ommeren, 2007. "Welfare Effects of Distortionary Company Car Taxation," Tinbergen Institute Discussion Papers 07-060/3, Tinbergen Institute, revised 20 Mar 2009.
    7. Michel Strawczynski, 2022. "Cyclicality of Tax Expenditures: The Case of Israel," Bank of Israel Working Papers 2022.04, Bank of Israel.
    8. Bruno De Borger & Amihai Glazer, 2010. "Subsidizing Consumption to Signal Quality of Workers," Working Papers 101101, University of California-Irvine, Department of Economics.
    9. Challoumis Constantinos, 2020. "Index of the Cycle of Money - The Case of Latvia," Economics and Culture, Sciendo, vol. 17(2), pages 5-12, December.
    10. Callum Butler & Paul Calcott, 2018. "Optimal fringe benefit taxes: the implications of business use," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 25(3), pages 654-672, June.
    11. Voßmerbäumer, Jan & Wagner, Franz W., 2013. "Steuerwirkungen betrieblicher Entgeltpolitik," arqus Discussion Papers in Quantitative Tax Research 144, arqus - Arbeitskreis Quantitative Steuerlehre.
    12. 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.
    13. 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.
    14. Constantinos CHALLOUMIS, 2018. "The Role of Risk to the International Controlled Transactions," Economics and Applied Informatics, "Dunarea de Jos" University of Galati, Faculty of Economics and Business Administration, issue 3, pages 57-64.

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