IDEAS home Printed from https://ideas.repec.org/p/tax/taxpap/0022.html
   My bibliography  Save this paper

Company Car Taxation

Author

Listed:
  • Copenhagen Economics

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.

Suggested Citation

  • Copenhagen Economics, 2010. "Company Car Taxation," Taxation Papers 22, Directorate General Taxation and Customs Union, European Commission.
    • Handle: RePEc:tax:taxpap:0022
    as

    Download full text from publisher

    File URL: https://ec.europa.eu/taxation_customs/sites/taxation/files/resources/documents/taxation/gen_info/economic_analysis/tax_papers/taxation_paper_22_en.pdf
    File Function: final version, 2010
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    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. 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.
    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. 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.
    5. 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.
    6. 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.
    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. 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.
    9. 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.
    10. 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.
    11. Henrik Jacobsen Kleven & Claus Thustrup Kreiner & 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.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. De Borger, Bruno & Wuyts, Bart, 2011. "The tax treatment of company cars, commuting and optimal congestion taxes," Transportation Research Part B: Methodological, Elsevier, vol. 45(10), pages 1527-1544.
    2. European Commission, 2013. "Tax reforms in EU Member States - Tax policy challenges for economic growth and fiscal sustainability – 2013 Report," Taxation Papers 38, Directorate General Taxation and Customs Union, European Commission.
    3. Bruno De Borger & Stef Proost, 2015. "Tax and regulatory policies for European Transport – getting there, but in the slow lane," Working Papers of Department of Economics, Leuven 497597, KU Leuven, Faculty of Economics and Business (FEB), Department of Economics, Leuven.
    4. Jos Ommeren & Eva Gutiérrez-i-Puigarnau, 2013. "Distortionary company car taxation: deadweight losses through increased car ownership," Empirical Economics, Springer, vol. 45(3), pages 1189-1204, December.
    5. Bruno Borger & Amihai Glazer, 2016. "Signaling, network externalities, and subsidies," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 23(5), pages 798-811, October.
    6. Dimitropoulos, Alexandros & van Ommeren, Jos N. & Koster, Paul & Rietveld, Piet, 2016. "Not fully charged: Welfare effects of tax incentives for employer-provided electric cars," Journal of Environmental Economics and Management, Elsevier, vol. 78(C), pages 1-19.
    7. 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.
    8. Gessner, Johannes & Habla, Wolfgang & Wagner, Ulrich J., 2023. "Can social comparisons and moral appeals increase public transport ridership and decrease car use?," ZEW Discussion Papers 23-003, ZEW - Leibniz Centre for European Economic Research.
    9. Alexandros Dimitropoulos & Jos N. van Ommeren & Paul Koster & Piet Rietveld†, 2014. "Welfare Effects of Distortionary Tax Incentives under Preference Heterogeneity: An Application to Employer-provided Electric Cars," Tinbergen Institute Discussion Papers 14-064/VIII, Tinbergen Institute.
    10. Reyer Gerlagh & Inge Bijgaart & Hans Nijland & Thomas Michielsen, 2018. "Fiscal Policy and $$\hbox {CO}_{2}$$ CO 2 Emissions of New Passenger Cars in the EU," Environmental & Resource Economics, Springer;European Association of Environmental and Resource Economists, vol. 69(1), pages 103-134, January.
    11. Sprei, Frances & Karlsson, Sten, 2013. "Energy efficiency versus gains in consumer amenities—An example from new cars sold in Sweden," Energy Policy, Elsevier, vol. 53(C), pages 490-499.
    12. Tomas Ekvall & Martin Hirschnitz-Garbers & Fabio Eboli & Aleksander Śniegocki, 2016. "A Systemic and Systematic Approach to the Development of a Policy Mix for Material Resource Efficiency," Sustainability, MDPI, vol. 8(4), pages 1-26, April.
    13. van den Bijgaart, Inge, 2016. "Essays in environmental economics and policy," Other publications TiSEM 298bee2a-cb08-4173-9fe1-8, Tilburg University, School of Economics and Management.

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Nolan, Anne, 2010. "A dynamic analysis of household car ownership," Transportation Research Part A: Policy and Practice, Elsevier, vol. 44(6), pages 446-455, July.
    2. John Eakins, 2013. "The Determinants of Household Car Ownership: Empirical Evidence from the Irish Household Budget Survey," Surrey Energy Economics Centre (SEEC), School of Economics Discussion Papers (SEEDS) 144, Surrey Energy Economics Centre (SEEC), School of Economics, University of Surrey.
    3. Jou, Rong-Chang & Huang, Wen-Hsiu & Wu, Yuan-Chan & Chao, Ming-Che, 2012. "The asymmetric income effect on household vehicle ownership in Taiwan: A threshold cointegration approach," Transportation Research Part A: Policy and Practice, Elsevier, vol. 46(4), pages 696-706.
    4. Ikezoe, Keigo & Kiriyama, Eriko & Fujimura, Shuzo, 2020. "Car-sharing intention analysis in Japan by comparing the utility of car ownership for car-owners and non-car owners," Transport Policy, Elsevier, vol. 96(C), pages 1-14.
    5. Robert Kudłak & Wojciech Kisiała & Bartłomiej Kołsut, 2023. "Determinanty posiadania samochodu w Polsce: wyniki modelowania w ujęciu przestrzennym w latach 2005 i 2019," Ekonomista, Polskie Towarzystwo Ekonomiczne, issue 2, pages 152-173.
    6. Zhao, Pengjun & Bai, Yu, 2019. "The gap between and determinants of growth in car ownership in urban and rural areas of China: A longitudinal data case study," Journal of Transport Geography, Elsevier, vol. 79(C), pages 1-1.
    7. Perrels, Adriaan & Tuovinen, Tarja, 2012. "The Effectiveness of Differentiation of the Finnish Car Purchase Tax according to Carbon Dioxide Emission Performance," Research Reports 168, VATT Institute for Economic Research.
    8. Abu Toasin Oakil & Dorien Manting & Hans Nijland, 2018. "The role of individual characteristics in car ownership shortly after relationship dissolution," Transportation, Springer, vol. 45(6), pages 1871-1882, November.
    9. Chi-Hong (Patrick) Tsai & Corinne Mulley & Geoffrey Clifton, 2014. "A Review of Pseudo Panel Data Approach in Estimating Short-run and Long-run Public Transport Demand Elasticities," Transport Reviews, Taylor & Francis Journals, vol. 34(1), pages 102-121, January.
    10. repec:zbw:rwirep:0385 is not listed on IDEAS
    11. Chiou, Yu-Chiun & Wen, Chieh-Hua & Tsai, Shih-Hsun & Wang, Wei-Ying, 2009. "Integrated modeling of car/motorcycle ownership, type and usage for estimating energy consumption and emissions," Transportation Research Part A: Policy and Practice, Elsevier, vol. 43(7), pages 665-684, August.
    12. Cantos-Sánchez, Pedro & Gutiérrez-i-Puigarnau, Eva & Mulalic, Ismir, 2018. "The impact of scrappage programmes on the demand for new vehicles: Evidence from Spain," Research in Transportation Economics, Elsevier, vol. 70(C), pages 83-96.
    13. Galarraga, Ibon & Kallbekken, Steffen & Silvestri, Alessandro, 2020. "Consumer purchases of energy-efficient cars: How different labelling schemes could affect consumer response to price changes," Energy Policy, Elsevier, vol. 137(C).
    14. Soltani, Ali, 2017. "Social and urban form determinants of vehicle ownership; evidence from a developing country," Transportation Research Part A: Policy and Practice, Elsevier, vol. 96(C), pages 90-100.
    15. Bjerkan, Kristin Ystmark & Nordtømme, Marianne Elvsaas, 2014. "Car use in the leisure lives of adolescents. Does household structure matter?," Transport Policy, Elsevier, vol. 33(C), pages 1-7.
    16. Matas, Anna & Raymond, José-Luis & Roig, José-Luis, 2009. "Car ownership and access to jobs in Spain," Transportation Research Part A: Policy and Practice, Elsevier, vol. 43(6), pages 607-617, July.
    17. Zhang, Zhao & Jin, Wen & Jiang, Hai & Xie, Qianyan & Shen, Wei & Han, Weijian, 2017. "Modeling heterogeneous vehicle ownership in China: A case study based on the Chinese national survey," Transport Policy, Elsevier, vol. 54(C), pages 11-20.
    18. 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.
    19. 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.
    20. Siqi Song & Chen-Chieh Feng & Mi Diao, 2020. "Vehicle quota control, transport infrastructure investment and vehicle travel: A pseudo panel analysis," Urban Studies, Urban Studies Journal Limited, vol. 57(12), pages 2527-2546, September.
    21. Ritter, Nolan & Vance, Colin, 2013. "Do fewer people mean fewer cars? Population decline and car ownership in Germany," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, vol. 50, pages 74-85.

    More about this item

    Keywords

    taxation; car taxation; subsidies; environment;
    All these keywords.

    JEL classification:

    • H22 - Public Economics - - Taxation, Subsidies, and Revenue - - - Incidence
    • H23 - Public Economics - - Taxation, Subsidies, and Revenue - - - Externalities; Redistributive Effects; Environmental Taxes and Subsidies
    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
    • H31 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - Household
    • H32 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - Firm
    • H54 - Public Economics - - National Government Expenditures and Related Policies - - - Infrastructures

    NEP fields

    This paper has been announced in the following NEP Reports:

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:tax:taxpap:0022. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Gaetan Nicodeme or Ana Xavier or Ioana Diaconescu (email available below). General contact details of provider: https://edirc.repec.org/data/dtcecbe.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.