Income taxes distort the relationship between wages and nontaxable amenities. When the marginal tax rate increases, amenities become more valuable as the compensating differential for low-amenity jobs is taxed away. While there is evidence that the provision of amenities responds to taxes, the literature has ignored the consequences for job…

When most people think of the perks of teaching, an image that comes to mind is a shiny apple presented by a gap-toothed pupil. A recent paper by Jason Richwine of the Heritage Foundation and Andrew Biggs of the American Enterprise Institute claims that public school teachers enjoy lavish benefits that are more valuable than their base pay and…

Decentralized regulation has become increasingly important in many areas; examples range from school vouchers to workplace safety committees to alternative dispute resolution procedures replacing courts. Consistent with this trend, in 1993 California permitted construction unions and employers to "carve out" their own workers'…

A wide range of fringe benefit practices offered to superintendents are summarized in this report. Based on a national panel sample stratified by enrollment size, results are reported separately according to four enrollment groupings by size, per pupil expenditure, and geographic region. Data on leave policies, insurance coverage, retirement…