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

RICHARD L. KAPLAN; DAWSON J. PRICE

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

Research output: Contribution to journal › Article › peer-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 language	English (US)
Pages (from-to)	285-306
Number of pages	22
Journal	New York Law School law review. New York Law School
Volume	59
Issue number	2
State	Published - 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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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.",

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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KW - UNITED States. Internal Revenue Service

KW - EMPLOYEE fringe benefit laws

KW - TAX deductions -- Government policy

KW - COMPENSATION management

KW - TAXATION -- United States

KW - UNITED States

KW - LAW & legislation

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JO - New York Law School law review. New York Law School

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

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