Frequent Flyer Miles as Company Scrip: Implications on Taxation
Jeffrey A. Mankin
Lipscomb University - Department of Accounting, Finance & Economics
Jeffrey Jay Jewell
April 8, 2014
Business Studies Journal, 7(1)
Frequent flyer programs encourage airline brand loyalty by customers. These popular programs have been the subjects of much discussion on whether or not the frequent flyer miles received by customers are taxable. Although many scholars favor taxing the miles, we propose that there are considerable problems of timing and valuation. Therefore, the frequent flyer miles should not be taxed.
Number of Pages in PDF File: 23
Keywords: airline miles, frequent flyer miles, tax
JEL Classification: L93, H20, E40
Date posted: April 10, 2014 ; Last revised: November 19, 2014
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