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[91WashLRev0761] Revisiting the Taxation of Fringe Benefits

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dc.contributor.author Soled, Jay A.
dc.contributor.author Thomas, Kathleen DeLaney
dc.date.accessioned 2016-06-14T15:02:12Z
dc.date.available 2016-06-14T15:02:12Z
dc.date.issued 2016-06
dc.identifier.citation 91 Wash. L. Rev. 761 (2016) en_US
dc.identifier.issn 0043-0617
dc.identifier.uri http://hdl.handle.net/1773.1/1590
dc.description Volume 91, Number 2, June 2016 en_US
dc.description.abstract Jay A. Soled is a tax professor at Rutgers University, and Kathleen DeLaney Thomas is a tax professor at the University of North Carolina School of Law. Abstract: The receipt of workplace fringe benefits has become increasingly ubiquitous. As a result of their employment, employees often receive a cornucopia of fringe benefits, including frequent-flier miles, hotel rewards points, rental car preferred status, office supply dollar coupons, cellular telephone use, home internet service, and, in some instances, even free lunches, massages, and dance lessons. Technological advances and workforce globalization are important contributory factors to the popularity of what were, until the turn of this century, previously unknown fringe benefits. In years past, taxpayers could readily turn to the Internal Revenue Code to ascertain the income tax effects and reporting responsibilities associated with fringe benefit receipt. However, today’s fringe benefits have evolved far beyond what Congress contemplated when it enacted fringe benefit reform over thirty years ago. As a result, the existing statutory tax compliance framework does not adequately address the recent transformation of the workplace, as many modern fringe benefits are not specifically excluded from the income tax base yet are not currently being reported as taxable. This Article examines what has been an increasingly commonplace phenomenon: employers and employees ignoring their responsibilities to report the receipt of fringe benefits as taxable income. It argues that Congress has an obligation to preserve the tax base and, accordingly, must institute reform measures to ensure taxpayer compliance. Failure to take action will trigger an expansion of such fringe benefit offerings, eroding the tax base and jeopardizing the integrity of the income tax system. en_US
dc.language.iso en_US en_US
dc.publisher Seattle: Washington Law Review, University of Washington School of Law en_US
dc.subject Article en_US
dc.title [91WashLRev0761] Revisiting the Taxation of Fringe Benefits en_US
dc.title.alternative Revisiting the Taxation of Fringe Benefits en_US
dc.type Article en_US
dc.rights.holder Copyright 2016 by Washington Law Review Association. en_US

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