{"doi":"10.1086/ntj41863197","title":"EQUITY, EFFICIENCY, AND THE TAX TREATMENT OF IN-KIND COMPENSATION","abstract":null,"journal":"National Tax Journal","year":1979,"id":594725,"datarank":0.4566783656585135,"base_score":3.044522437723423,"endowment":3.044522437723423,"self_citation_contribution":0.4566783656585135,"citation_network_contribution":0.0,"self_endowment_contribution":0.4566783656585135,"citer_contribution":0.0,"corpus_percentile":null,"corpus_rank":null,"citation_count":20,"citer_count":0,"citers_with_citation_signal":0,"citers_with_endowment":0,"datacite_reuse_total":0,"is_dataset":false,"is_dataset_confidence":null,"is_data_producer":false,"deposit_databanks":null,"is_oa":false,"file_count":0,"downloads":0,"has_version_chain":false,"published_date":null,"fair_score":null,"fair_percentile":null,"algorithm_id":"datarank_citation_only_1hop_v6","ranking_scope":"data_only","authors":[{"id":1522590,"name":"CHARLES T. CLOTFELTER","orcid":null,"position":0,"is_corresponding":false}],"reference_count":0,"raw_metadata":{"has_enrichment":true,"resolved":true,"title":"EQUITY, EFFICIENCY, AND THE TAX TREATMENT OF IN-KIND COMPENSATION","abstract":"Conventional equity and efficiency criteria are employed to analyze the tax treatment of in-kind benefits, which may range from explicit fringe benefits to expenditures that are made only partly because of the enjoyment they provide. It is argued that public finance theory provides little support, in terms of either horizontal or vertical equity, for changing the present tax-free status of most in-kind benefits. Both criteria nevertheless remain important in discussions of tax policy. Finally, optimal deductibility and inclusion rules are derived for expenditures that have both \"productive\" and compensation components.","is_dataset_classified":null,"base_score":3.044522437723423,"endowment":3.044522437723423,"datacite_reuse_total":0,"file_count":0,"downloads":0,"views":0,"has_version_chain":false,"is_dataset":false,"is_oa":false,"pmid":"21097893","pmcid":null,"openalex_id":"https://openalex.org/W2535535418","authors":[],"funders":[],"total_grants":0,"fwci":5.1776,"citation_percentile":0.95373522,"influential_citations":0,"citation_trend":[{"year":2013,"count":1},{"year":2020,"count":1},{"year":2023,"count":1}],"oa_status":"closed","license":"public-domain","oa_locations":[{"url":"https://www.journals.uchicago.edu/doi/pdf/10.1086/NTJ41863197","host_type":"publisher"},{"url":"https://doi.org/10.1086/ntj41863197","host_type":"journal"}],"fields_of_study":["Fiscal Policy and Economic Growth","Taxation and Compliance Studies","Gender, Labor, and Family Dynamics"],"mesh_terms":[],"keywords":["Equity (law)","Economics","Public economics","Compensation (psychology)","Microeconomics","Public finance","Macroeconomics"],"sdg_mappings":[{"sdg_number":0,"sdg_label":"Reduced inequalities"}],"linked_datasets":[],"clinical_trials":[],"software_tools":[],"database_accessions":[],"source":"live","citation_network_status":"fetched"},"created_at":"2026-07-27T15:24:34.898523Z","pmid":null,"pmcid":null,"fwci":null,"citation_percentile":null,"influential_citations":0,"oa_status":null,"license":null,"views":0,"total_file_size_bytes":0,"version_count":0,"fair_f":null,"fair_a":null,"fair_i":null,"fair_r":null,"fair_zscore":null,"fair_rationale":null,"fair_model":null,"fair_agent_version":null,"fair_fulltext_source":null,"fair_has_llm":null,"fair_computed_at":null,"clinical_trials":[],"software_tools":[],"db_accessions":[],"linked_datasets":[],"topics":[]}