Distortionary company car taxation: deadweight losses through increased car ownership
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- Jos N. van Ommeren & Eva Gutierrez-i-Puigarnau, 2011. "Distortionary Company Car Taxation: Deadweight Losses through Increased Car Ownership," Tinbergen Institute Discussion Papers 11-100/3, Tinbergen Institute.
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- Chaloupka, Christine & KÃ¶lbl, Robert & Loibl, Wolfgang & Molitor, Romain & Nentwich, Michael & Peer, Stefanie & Risser, Ralf & Sammer, Gerd & SchÃ¼tzhofer, Bettina & Seibt, Claus, 2015. "Nachhaltige MobilitÃ¤t aus sozioÃ¶konomischer Perspektive â€“ Diskussionspapier der Arbeitsgruppe "SozioÃ¶konomische Aspekte" der Ã–AW-Kommission "Nachhaltige MobilitÃ¤t" (ITA-manu," ITA manu:scripts 15_02, Institute of Technology Assessment (ITA).
- 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.
- Nijland, Linda & Dijst, Martin, 2015. "Commuting-related fringe benefits in the Netherlands: Interrelationships and company, employee and location characteristics," Transportation Research Part A: Policy and Practice, Elsevier, vol. 77(C), pages 358-371.
- 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.
- Voßmerbäumer, Jan & Wagner, Franz W., 2013. "Steuerwirkungen betrieblicher Entgeltpolitik," arqus Discussion Papers in Quantitative Tax Research 144, arqus - Arbeitskreis Quantitative Steuerlehre.
More about this item
KeywordsFringe benefits; Taxation; Company car; Car ownership; Deadweight loss; D12; D61; J33; R41; R48;
- 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, Regional, Real Estate, and Transportation Economics - - Transportation Economics - - - Transportation: Demand, Supply, and Congestion; Travel Time; Safety and Accidents; Transportation Noise
- R48 - Urban, Rural, Regional, Real Estate, and Transportation Economics - - Transportation Economics - - - Government Pricing and Policy
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