Using cross-sectional data for blue and white collar workers for U.S. cities, we examine how the tax treatment of fringe benefits affects whether employers offer benefits. Differences in state-level income taxes cause variation across places in the tax incentives for fringe benefits. We find...

Public Benevolent Institutions (PBIs) are a class of charity which are entitled to access a Fringe Benefits Tax (FBT) Concession. We explore the history of this concession and how it has evolved since its introduction. The paper also identifies barriers which inhibit access to the FBT Concession...