Taxes, Fringe Benefits and Faculty
Taxes, Fringe Benefits and Faculty
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DOI：
10.3386/w3455
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发表时间：
1990-09
期刊：
影响因子：
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通讯作者：
D. Hamermesh;Stephen A. Woodbury
中科院分区：
文献类型：
--
作者：
D. Hamermesh;Stephen A. Woodbury
学术界员工福利的增长与整个经济的增长密切相关。本研究使用1477所高校的面板数据估计了一个完整的系统，描述了对福利和工资的需求。对福利的需求对实际收入和福利的税收价格的变化非常敏感。这些结论对于税收价格的不同定义，将其视为内生的，并考虑到对需求的不可测量的个体影响，都是稳健的。模拟表明，1986年的税改法案大幅减少了对福利的需求。根据对整个经济的影响推算，每年的薪酬支出至少减少了150亿美元。版权所有：麻省理工学院出版社1992年。
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 1477 institutions of higher learning. the demand for benefits is very responsive to changes in real income and the tax price of benefits. These conclusions are robust with respect to varying definitions of the tax price, treating it as endogenous, and accounting for unmeasured individual effects on demand. Simulations suggest that the Tax Reform Act of 1986 sharply reduced the demand for benefits. Extrapolating the impact to the entire economy, the annual flow of compensation shifted away from benefits by at least $15 billion. Copyright 1992 by MIT Press.