Who benefits from tax-advantaged employee benefits?: Evidence from university parking
"We use university parking permits to study how firms and employees split the value of employee benefit tax subsidies. Starting in 1998, the IRS allowed employees to pay for parking passes with pre-tax income. This subsidized the parking pass purchases of faculty and staff, but did not affect s...
Gespeichert in:
| Hauptverfasser: | , |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
Cambridge, Mass.
National Bureau of Economic Research
2008
|
| Schriftenreihe: | NBER working paper series
14062 |
| Online-Zugang: | Volltext |
| Zusammenfassung: | "We use university parking permits to study how firms and employees split the value of employee benefit tax subsidies. Starting in 1998, the IRS allowed employees to pay for parking passes with pre-tax income. This subsidized the parking pass purchases of faculty and staff, but did not affect students. We show that the typical university raised its parking rates by 8-10% extra when it implemented a pre-tax payment system, but that this increase was the same for those affected by the tax change and those that were not affected. We conclude that university employees captured much of the new tax benefit, that faculty and staff that purchase permits benefited relative to those that do not purchase permits, and that students that purchase permits were made worse off relative to those that do not buy permits. We discuss what these results suggest about universities' objectives in setting their parking prices and about the demand for university parking"--National Bureau of Economic Research web site |
| Beschreibung: | 24 S. graph. Darst. |
Internformat
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| index_date | 2024-07-02T21:17:57Z |
| indexdate | 2024-07-09T21:17:24Z |
| institution | BVB |
| language | English |
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| publisher | National Bureau of Economic Research |
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| spelling | Grubb, Michael D. Verfasser aut Who benefits from tax-advantaged employee benefits? Evidence from university parking Michael D. Grubb ; Paul Oyer Cambridge, Mass. National Bureau of Economic Research 2008 24 S. graph. Darst. txt rdacontent n rdamedia nc rdacarrier NBER working paper series 14062 "We use university parking permits to study how firms and employees split the value of employee benefit tax subsidies. Starting in 1998, the IRS allowed employees to pay for parking passes with pre-tax income. This subsidized the parking pass purchases of faculty and staff, but did not affect students. We show that the typical university raised its parking rates by 8-10% extra when it implemented a pre-tax payment system, but that this increase was the same for those affected by the tax change and those that were not affected. We conclude that university employees captured much of the new tax benefit, that faculty and staff that purchase permits benefited relative to those that do not purchase permits, and that students that purchase permits were made worse off relative to those that do not buy permits. We discuss what these results suggest about universities' objectives in setting their parking prices and about the demand for university parking"--National Bureau of Economic Research web site Oyer, Paul Verfasser aut Erscheint auch als Online-Ausgabe NBER working paper series 14062 (DE-604)BV002801238 14062 http://papers.nber.org/papers/w14062.pdf kostenfrei Volltext |
| spellingShingle | Grubb, Michael D. Oyer, Paul Who benefits from tax-advantaged employee benefits? Evidence from university parking NBER working paper series |
| title | Who benefits from tax-advantaged employee benefits? Evidence from university parking |
| title_auth | Who benefits from tax-advantaged employee benefits? Evidence from university parking |
| title_exact_search | Who benefits from tax-advantaged employee benefits? Evidence from university parking |
| title_exact_search_txtP | Who benefits from tax-advantaged employee benefits? Evidence from university parking |
| title_full | Who benefits from tax-advantaged employee benefits? Evidence from university parking Michael D. Grubb ; Paul Oyer |
| title_fullStr | Who benefits from tax-advantaged employee benefits? Evidence from university parking Michael D. Grubb ; Paul Oyer |
| title_full_unstemmed | Who benefits from tax-advantaged employee benefits? Evidence from university parking Michael D. Grubb ; Paul Oyer |
| title_short | Who benefits from tax-advantaged employee benefits? |
| title_sort | who benefits from tax advantaged employee benefits evidence from university parking |
| title_sub | Evidence from university parking |
| url | http://papers.nber.org/papers/w14062.pdf |
| volume_link | (DE-604)BV002801238 |
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