Sloan, Frank A.; Adamache, Killard W. - In: Public Finance Review 14 (1986) 2, pp. 115-137
Until recently, there have been no attempts to measure the influence of the income tax system on fringe benefits. A model is specified that links the tax system to fringe benefits. In addition, other determinants of the demand for and supply of fringe benefits are discussed. Using a time-series...