Please use this identifier to cite or link to this item: http://hdl.handle.net/10419/98913
Authors: 
Dimitropoulos, Alexandros
van Ommeren, Jos N.
Koster, Paul
Rietveld†, Piet
Year of Publication: 
2014
Series/Report no.: 
Tinbergen Institute Discussion Paper 14-064/VIII
Abstract: 
This paper presents an approach for the estimation of welfare effects of tax policy changes under heterogeneity in consumer preferences. The approach is applied to evaluate the welfare effects of current tax advantages for electric vehicles supplied as fringe benefits by employers. Drawing on stated preferences of Dutch company car drivers, we assess the short-run welfare effects of changes in the taxation of the private use of these vehicles. We find that the welfare gain of a marginal increase in the taxation of electric company cars is substantial and even outweighs the marginal tax revenue raised.
Subjects: 
Social welfare
Latent class
Stated preference
Company car
Electric vehicle
Plug-in hybrid
JEL: 
D12
H23
H24
H31
O33
Q58
R41
Document Type: 
Working Paper

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