Please use this identifier to cite or link to this item: http://hdl.handle.net/10419/87512
Authors: 
van Ommeren, Jos N.
Gutierrez-i-Puigarnau, Eva
Year of Publication: 
2011
Series/Report no.: 
Tinbergen Institute Discussion Paper 11-100/3
Abstract: 
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.
Subjects: 
Fringe benefits
taxation
company car
JEL: 
D12
D61
J33
R41
R48
Persistent Identifier of the first edition: 
Document Type: 
Working Paper

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