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

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

Open PDF in Browser 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: 763
Downloads: 75
Download Rank: 218,347
Citations:  1
Footnotes:  6

© 2015 Social Science Electronic Publishing, Inc. All Rights Reserved.  FAQ   Terms of Use   Privacy Policy   Copyright   Contact Us
This page was processed by apollo7 in 0.297 seconds