Please use this identifier to cite or link to this item: http://hdl.handle.net/10419/86204
Authors: 
Gutiérrez-i-Puigarnau, Eva
van Ommeren, Jos
Year of Publication: 
2007
Series/Report no.: 
Tinbergen Institute Discussion Paper 07-060/3
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.This discussion has resulted in a publication in 'International Economic Review'.
Subjects: 
Company car
car ownership
car value
welfare costs
JEL: 
D12
D61
J33
R41
R48
Document Type: 
Working Paper

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