Frequent Flyer Miles as Company Scrip: Implications on Taxation

Jeffrey A. Mankin

Lipscomb University

Jeffrey Jay Jewell

Lipscomb University

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

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Date posted: April 10, 2014 ; Last revised: November 19, 2014

Suggested Citation

Mankin, Jeffrey A. and Jewell, Jeffrey Jay, Frequent Flyer Miles as Company Scrip: Implications on Taxation (April 8, 2014). Business Studies Journal, 7(1). Available at SSRN: http://ssrn.com/abstract=2422603

Contact Information

Jeffrey A. Mankin (Contact Author)
Lipscomb University ( email )
1 University Park Drive
Nashville, TN 37204-3951
United States
HOME PAGE: http://www.lipscomb.edu
Jeffrey Jay Jewell
Lipscomb University ( email )
United States
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