The Determinants of Fringe Benefits: Additional Evidence
研究了美国私营非农经济中附加福利（如养老金、带薪休假等）的决定因素，重点关注边际税率、年龄、性别和家庭可支配收入的影响，利用独特数据集进行分析。
In the private nonfarm economy, employee compensation in the form of direct payment for time worked declined from 75.1 Wo in 1961 to 63.3Wo in 1982. Paid leave (vacations and holidays) grew from 7.6Wo to 9.1Wo of total payroll. Employer contributions to social security and other retirement programs went from 9.3Wo to 11.5% while employer expenditures for life, accident, and health insurance increased from 2.7Wo to 6.6Wo, with the remainders for 1961 and 1982 equalling expenditures for sick leave, unemployment compensation, bonuses, and other items.' Labor-market analysts generally have neglected these important components of total compensation. A reason for this neglect has been paucity of data on the value of fring benefits that firms provide their individual employees.2 While the growth in fringe benefits has been attributed to several factors, the following are particularly important: preferential treatment of non-wage benefits under social security, state and federal tax laws, the changing age and sex composition of the work force, and the effect of rising disposable incomes.3 The objective of this paper is to investigate the determinants of the dollar value of total fringe benefits as well as its taxable and nontaxable components. The specific concern is with the impact of marginal tax rates, age, gender, and family disposable income on these benefits. In the analysis that follows, a unique data set is used that contains information on the value of annual pension contributions, sick leave and vacation days that employers