Fly Me, Fly My Mother

Abstract:     
As part of a major revision of the taxation of fringe benefits, Congress in 1984 attempted to tax airline employees when they obtained free flights for their parents. The flight attendants' unions ultimately mounted a successful campaign to exempt these parent passes from taxation. This article tells the story of the legislation, and of how the unions succeeded in their campaign to repeal it.

Number of Pages in PDF File: 21

Keywords: taxation, fringe benefits, politics, flight attendants

JEL Classification: H24

Accepted Paper Series