Change and Continuity in Fringe Benefit Taxation: Seeking Sense and Sensibility.

RICHARD L. KAPLAN, DAWSON J. PRICE

Research output: Contribution to journalArticlepeer-review

Abstract

The article explores the history of laws related to fringe benefits in the U.S. and discusses the efforts of the U.S. Internal Revenue Service (IRS) to create a consistent framework for analyzing fringe benefit exclusions. Topics discussed include confusion pervading the fringe benefit due to use of varying theories and justifications for excluding fringe benefits, need of exclusion of the fringe benefits from taxation, and the nonstatutory exclusions of the benefits.
Original languageEnglish (US)
Pages (from-to)285-306
Number of pages22
JournalNew York Law School law review. New York Law School
Volume59
Issue number2
StatePublished - Apr 1 2014

Keywords

  • UNITED States. Internal Revenue Service
  • EMPLOYEE fringe benefit laws
  • TAX deductions -- Government policy
  • COMPENSATION management
  • TAXATION -- United States
  • UNITED States
  • LAW & legislation

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