1. Alpert, William T. “An Economic Analysis of the Determinants of Private Wage Supplements,” Ph.D. Dissertation, Columbia University, 1979.
2. Bailey, William R. and Schwank, Albert E. “Employer Expenditures for Private Retirement Insurance Plans,”Monthly Labor Review 95 (July 1972): 15–19.
3. Becker, Gary S.Human Capital. 2nd ed., New York: Columbia University Press, 1975.
4. Brittian, John A.The Payroll Tax for Social Security. Washington, D.C.: The Brookings Institution, 1972.
5. Chamber of Commerce of the United States.Employment Benefits. Washington, D.C.: Chamber of Commerce of the United States (various years).