Nondiscrimination Rules and the Distribution of Fringe Benefits
研究美国联邦税法中的非歧视规则如何限制企业内部非工资福利的不平等，但不对工资不平等施加类似限制，并发现企业可能通过将员工转为兼职或季节性职位来规避规则。
This article considers the impact of nondiscrimination (ND) rules in the federal tax code. Nondiscrimination rules limit within‐firm inequality in the provision on nonwage benefits, but they place no corresponding limit on within‐firm inequality in wages. Firms can skirt ND rules by moving workers with unusual benefits into part‐time and seasonal positions because workers in such positions are excluded from some ND compliance calculations. We examine these issues empirically and find relationships consistent with the hypothesis that ND rules provide a binding constrain on within‐firms benefits inequality.