Abstract

http://ssrn.com/abstract=897756
 
 

Citations (1)



 
 

Footnotes (6)



 


 



Tax Expenditures and Employee Benefits: Estimates from the FY 2007 Budget


Kenneth J. McDonnell


Employee Benefit Research Institute (EBRI)


EBRI Notes, Vol. 27, No. 4, April 2006

Abstract:     
The federal government supports the provision of employee benefits through preferential tax treatment in the Internal Revenue Code. There are three types of tax treatments for employee benefits: tax exemption, tax deferral, and other preferential treatment. The Congressional Budget Act of 1974 (P.L. 93-344) requires that a list of tax expenditures (federal tax revenue forgone due to preferential provisions) be included in the budget. This paper includes a listing of the employee benefits tax expenditures, as published in President Bush's Fiscal Year 2007 budget, prepared by the White House Office of Management and Budget, using a methodology that is flawed but mandated by Congress.

Number of Pages in PDF File: 12

Keywords: Employment-based benefits, Tax expenditures, United States budget

JEL Classification: E62, H61

Accepted Paper Series


Download This Paper

Date posted: April 20, 2006  

Suggested Citation

McDonnell, Kenneth J., Tax Expenditures and Employee Benefits: Estimates from the FY 2007 Budget. EBRI Notes, Vol. 27, No. 4, April 2006. Available at SSRN: http://ssrn.com/abstract=897756

Contact Information

Kenneth J. McDonnell (Contact Author)
Employee Benefit Research Institute (EBRI) ( email )
1100 13th Street, NW
Suite 878
Washington, DC 20005-4204
United States
202-775-6367 (Phone)
202-775-6312 (Fax)

Feedback to SSRN


Paper statistics
Abstract Views: 729
Downloads: 75
Download Rank: 188,375
Citations:  1
Footnotes:  6

© 2014 Social Science Electronic Publishing, Inc. All Rights Reserved.  FAQ   Terms of Use   Privacy Policy   Copyright   Contact Us
This page was processed by apollo5 in 0.234 seconds