Taxation of Non‐Cash Fringe Benefits

B. R. Parmenter

Australian Economic Review, 1986, vol. 19, issue 4, 30-33

Abstract: This article examines the introduction of a fringe benefits tax (FBT) as part of a revenue‐neutral package with personal income tax cuts. With an effective tax‐wage bargain in force, such an FBT package will not increase labour costs overall. It will, however, increase the labour costs of employers who, prior to the tax reform, were paying above average shares of their employees' remuneration in non‐cash benefits. Employers whose pre‐reform labour costs contained relatively low shares of non‐cash payments will experience falls in labour costs.

Date: 1986
References: Add references at CitEc
Citations: View citations in EconPapers (1)

Downloads: (external link)
https://doi.org/10.1111/j.1467-8462.1986.tb00644.x

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:bla:ausecr:v:19:y:1986:i:4:p:30-33

Ordering information: This journal article can be ordered from
https://ordering.onl ... 7-8462&ref=1467-8462

Access Statistics for this article

Australian Economic Review is currently edited by John de New, Viet Hoang Nguyen and Susan Méndez

More articles in Australian Economic Review from The University of Melbourne, Melbourne Institute of Applied Economic and Social Research Contact information at EDIRC.
Bibliographic data for series maintained by Wiley Content Delivery ().