[zaroth]

Disallowing depreciation would increase the cost by 40%, in other words basically outlawing the use of private jets. Doesn't sound like a good idea.

How do you single out providing a nicer airplane for business travel as a taxable benefit without treating the same any asset your employees use to make doing their job more pleasant? You create an impossible job of trying to decide what constitutes a "large enough" ROI for the business.

Buy your employees nice monitors? Must be a benefit! Ergonomic chairs? Tax it! Take a corporate bus to work? Charge em' per mile! A nap room that employees sometimes spend the night in? Serving filet in the cafe? Forget about that espresso machine in the break room. Oh, and that artwork on the wall's got to go. A basket ball hoop in the parking lot; that's a fitness stipend by another name!

For something to rise to the level of a taxable employee benefit it has to provide a lot more tangible direct personal value than this, and virtually zero business ROI.

All this is actually the perfect example for how nice it would be if we could find a better way to tax which avoided this mess.

[anigbrowl]

For something to rise to the level of a taxable employee benefit it has to provide a lot more tangible direct personal value than this, and virtually zero business ROI.

This is the point I was attempting to make in the first place.