The Tax Treatment of Fringe Benefits.
使用计量模型研究附加福利税收处理变化如何影响雇主提供的福利和薪酬水平、联邦收入及收入不平等。
Woodbury and Huang use econometric models to investigate how changes in the tax treatment of fringe benefits can be expected to influence the level of benefits and compensation provided by employers, federal revenues, and income inequality.