Employee Preferences for Nontaxable Compensation Offered in a Cafeteria Compensation Plan: An Empirical Study .
通过问卷实验，研究员工对教育、退休、法律、人寿和健康保险等非现金福利的偏好是否受税收状态和职位类别影响，发现税收状态影响部分福利偏好，职位类别影响多数福利偏好，且员工对自助式薪酬接受度高。
Abstract ABSTRACT: Congress has attempted to increase the use of certain types of fringe-benefit compensation by statutorily providing for their exclusion from gross income. A questionnaire was designed to test whether employee preferences for educational, retirement, legal, life insurance, and health insurance benefits are influenced by either tax status or job classification, or by both. Specifically, 750 individuals from four organizations were asked to distribute their salaries among cash and the five noncash benefits. The noncash benefits were assumed to be taxable in one-half of the sample and nontaxable in the other half. Multivariate and univariate analysis of variance statistics indicated that tax status affected the preferences for education, retirement, and legal benefits, while job classification influenced the preferences for all of the noncash benefits except life insurance. In addition, the relatively large amount and variation of fringe benefits chosen suggest that the cafeteria compensation approach would be well accepted by employees.