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Structure and Design of the Fringe Benefits Tax
Author(s) -
Marks Bernard
Publication year - 1986
Publication title -
australian economic review
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 0.308
H-Index - 29
eISSN - 1467-8462
pISSN - 0004-9018
DOI - 10.1111/j.1467-8462.1986.tb00643.x
Subject(s) - legislation , government (linguistics) , cash , public economics , business , law and economics , economics , accounting , finance , political science , law , philosophy , linguistics
The aim of this article is to provide an introduction for economists to the legal structure of the fringe benefits tax legislation. The article is not concerned with the analysis of the provisions of the legislation, but, rather with the design rules employed by the drafters in implementing the Government's policy to impose a tax on employers on non‐cash fringe benefits provided to employees.