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Welfare Effects of Distortionary Company Car Taxation

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Author Info
Eva Gutiérrez-i-Puigarnau () (VU University Amsterdam)
Jos van Ommeren () (VU University Amsterdam, and Frisch Center, Oslo)

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Abstract

In Europe, company cars are offered by employers as fringe benefits to their employees at a lower price than employees pay in the car market, mainly due to favourable taxation of company cars. We analyse the welfare effects of favourable taxation of company cars for the Netherlands. The estimated annual welfare costs of the distortionary taxation of company cars are estimated to be at least €2,000 per company car. For the whole of Europe, these welfare costs are estimated to be at least €40 billion per year.

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Publisher Info
Paper provided by Tinbergen Institute in its series Tinbergen Institute Discussion Papers with number 07-060/3.

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Date of creation: 03 Aug 2007
Date of revision: 20 Mar 2009
Handle: RePEc:dgr:uvatin:20070060

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Web page: http://www.tinbergen.nl/

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Related research
Keywords: Company car; car ownership; car value; welfare costs;

Find related papers by JEL classification:
D12 - Microeconomics - - Household Behavior - - - Consumer Economics: Empirical Analysis
D61 - Microeconomics - - Welfare Economics - - - Allocative Efficiency; Cost-Benefit Analysis
J33 - Labor and Demographic Economics - - Wages, Compensation, and Labor Costs - - - Compensation Packages; Payment Methods
R41 - Urban, Rural, and Regional Economics - - Transportation Systems - - - Transportation: Demand, Supply, and Congestion
R48 - Urban, Rural, and Regional Economics - - Transportation Systems - - - Government Pricing; Regulatory Policies

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