Distortionary Company Car Taxation: Deadweight Losses through Increased Car Ownership

Arbeitspapier

We analyse the effects of distortionary company car taxation through increased household carownership for the Netherlands. We use several identification strategies and demonstrate thatfor about 20 percent of households company car possession increases car ownership. Theannual welfare loss of distortionary company taxation through increased car ownership isgenerally rather small, maximally €120 per company car, and likely much less. However, forpolicies that exempt households from paying tax on their company car, the annual deadweightloss is likely higher.

Object Details

• Language: Englisch

References and Relationships

• Bibliographic citation: Series: Tinbergen Institute Discussion Paper ; No. 11-100/3

Classification and Topics

• Classification: Wirtschaft ; Consumer Economics: Empirical Analysis ; Allocative Efficiency; Cost-Benefit Analysis ; Compensation Packages; Payment Methods ; Transportation: Demand, Supply, and Congestion; Travel Time; Safety and Accidents; Transportation Noise ; Transportation Economics: Government Pricing and Policy
• Subject: Fringe benefits ; taxation ; company car ; Fuhrpark ; Kraftfahrzeugsteuer ; Steuerreform ; Steuerwirkung ; Privater Haushalt ; Niederlande

Contributors, Places and Time

• Event: Geistige Schöpfung
• (who): van Ommeren, Jos N. ; Gutierrez-i-Puigarnau, Eva
• Event: Veröffentlichung
• (who): Tinbergen Institute
• (where): Amsterdam and Rotterdam
• (when): 2011

Further information

• Handle: http://hdl.handle.net/10419/87512
• Last update: 10.03.2025, 11:45 AM CET