Journal or Book Title
American Journal of Agricultural Economics
First Page or Article ID Number
The last thirty years have seen a major shift in the share of total compensation paid to workers in the form of nonwage fringe benefits, that is, payments in a form other than currently spendable cash (Chen). Fringe benefits have become increasingly important because they are a source of income that receives preferential tax treatment, and can often be offered at group savings, as in the case of purchase oflife and health insurance.
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Jensen, Helen H. and Salant, Priscilla, "The Role of Fringe Benefits in Operator Off-Farm Labor Supply" (1985). Economics Publications. 210.