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Company Car Taxation

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  • Copenhagen Economics
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    Abstract

    This study presents new, nearly EU wide estimates of the level of subsidies to company cars. In addition, it also provides some preliminary rough illustrations of the possible effects of such subsidies on economic welfare and environment and discusses the policy implications.

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    File URL: http://ec.europa.eu/taxation_customs/resources/documents/taxation/gen_info/economic_analysis/tax_papers/taxation_paper_22_en.pdf
    File Function: final version, 2010
    Download Restriction: no

    Bibliographic Info

    Paper provided by Directorate General Taxation and Customs Union, European Commission in its series Taxation Papers with number 22.

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    Length: 63 pages
    Date of creation: Jun 2010
    Date of revision:
    Handle: RePEc:tax:taxpap:0022

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    Web page: http://ec.europa.eu/taxation_customs/index_en.htm
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    Related research

    Keywords: taxation; car taxation; subsidies; environment;

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    References

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    Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
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    1. Whelan, Gerard, 2007. "Modelling car ownership in Great Britain," Transportation Research Part A: Policy and Practice, Elsevier, vol. 41(3), pages 205-219, March.
    2. Dargay, Joyce M, 2001. "The effect of income on car ownership: evidence of asymmetry," Transportation Research Part A: Policy and Practice, Elsevier, vol. 35(9), pages 807-821, November.
    3. Storchmann, Karl, 2005. "Long-Run Gasoline demand for passenger cars: the role of income distribution," Energy Economics, Elsevier, vol. 27(1), pages 25-58, January.
    4. Phil Goodwin & Joyce Dargay & Mark Hanly, 2003. "Elasticities of Road Traffic and Fuel Consumption with Respect to Price and Income: A Review," Transport Reviews, Taylor & Francis Journals, vol. 24(3), pages 275-292, September.
    5. Olof Johansson-Stenman, 2002. "Estimating individual driving distance by car and public transport use in Sweden," Applied Economics, Taylor & Francis Journals, vol. 34(8), pages 959-967.
    6. Eva Guti�rrez-i-Puigarnau & Jos van Ommeren, 2007. "Welfare Effects of Distortionary Company Car Taxation," Tinbergen Institute Discussion Papers 07-060/3, Tinbergen Institute, revised 20 Mar 2009.
    7. Steininger, Karl W. & Friedl, Birgit & Gebetsroither, Brigitte, 2007. "Sustainability impacts of car road pricing: A computable general equilibrium analysis for Austria," Ecological Economics, Elsevier, vol. 63(1), pages 59-69, June.
    8. Graus, Wina & Worrell, Ernst, 2008. "The principal-agent problem and transport energy use: Case study of company lease cars in the Netherlands," Energy Policy, Elsevier, vol. 36(10), pages 3745-3753, October.
    9. Henrik Jacobsen Kleven & Claus Thustrup Kreiner, 2003. "The Marginal Cost of Public Funds in OECD Countries. Hours of Work Versus Labor Force Participation," CESifo Working Paper Series 935, CESifo Group Munich.
    10. Matas, Anna & Raymond, Josep-LLuis, 2008. "Changes in the structure of car ownership in Spain," Transportation Research Part A: Policy and Practice, Elsevier, vol. 42(1), pages 187-202, January.
    11. Cowi A/S, 2002. "Fiscal Measures to Reduce CO2 Emissions from New Passenger Cars," Taxation Studies 0008, Directorate General Taxation and Customs Union, European Commission.
    12. Dargay, Joyce, 2007. "The effect of prices and income on car travel in the UK," Transportation Research Part A: Policy and Practice, Elsevier, vol. 41(10), pages 949-960, December.
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    Citations

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    Cited by:
    1. De Borger B. & Wuyts B., 2010. "The tax treatment of company cars, commuting and optimal congestion taxes," Working Papers 2010017, University of Antwerp, Faculty of Applied Economics.
    2. European Commission, 2012. "Tax reforms in EU Member States - Tax policy challenges for economic growth and fiscal sustainability – 2012 Report," Taxation Papers 34, Directorate General Taxation and Customs Union, European Commission.

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