Martini, Christine; Collins, Brett; Rickard, John - In: Australian Economic Review 19 (1986) 4, pp. 39-44
The purpose of this article is to determine the optimal structure of remuneration packages in the new fringe benefits tax (FBT) environment. We will describe precisely how the optimal structure of remuneration packages depends upon the (marginal) rates of FBT, personal income tax and corporate...