This book contains 14 original research chapters on various aspects of the employee benefits systems of Canada and the United States. Following an introduction by William Alpert and Stephen Woodbury and an overview chapter, "Does the Composition of Pay Matter?" (Sherwin Rosen), Part 1 of the book consists of three chapters that treat the relationship between employee benefits and the supply of labor: "Child Care and the Supply of Labor in Canada and the United States" (Charles Michalopoulos, Philip Robins); "An Economic Model of Employee Benefits and Labor Supply" (Paul Fronstin); and "The Economics of Family and Medical Leave in Canada and the United States" (Eileen Trzcinski, William Alpert). Part 2 contains two chapters that examine the relationship between employee benefits and the demand for labor: "Payroll Taxation, Employer Mandates, and the Labor Market" (Jonathan Gruber); and "Fringe Benefits and Employment" (Masanori Hashimoto). In Part 3, four chapters consider the implications of employee benefits for worker turnover, wages, and equity: "Family Health Benefits and Worker Turnover" (Dan Black); "Part-Time Work, Health Insurance Coverage, and the Wages of Married Women" (Craig Olson); "Employer-Provided versus Publicly Provided Health Insurance" (Janet Hunt-McCool, Thomas McCool, Avi Dor); and "Employee Benefits and the Distribution of Income and Wealth" (Daniel Slottje, Stephen Woodbury, Rod Anderson). Part 4 contains four chapters that focus on pensions and public policy toward retirement income in Canada and the United States: "Public Pension Plans in the United States and Canada" (Morley Gunderson, Douglas Hyatt, James Pesando); "Current Policy Issues towards Private Pensions in Canada and the United States" (Stuart Dorsey); "Labor Market Effects of Canadian and U.S. Pension Tax Policy" (James Pesando, John Turner); and "Did the Decline in Marginal Tax Rates during the 1980s Reduce Pension Coverage?" (Patricia Reagan, John Turner). The book is indexed by author and subject. Each chapter contains a bibliography. (KC)