Welfare Effects of Distortionary Company Car Taxation

Eva Gutiérrez-i-Puigarnau, Jos van Ommeren

Research output: Working paperProfessional

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.
Original languageEnglish
Place of PublicationAmsterdam
PublisherTinbergen Instituut
Publication statusPublished - 2007

Publication series

NameDiscussion paper TI
No.07-060/3

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Welfare effects
Car
Taxation
Employees
Welfare cost
Employers
Distortionary taxation
The Netherlands
Fringe benefits

Cite this

Gutiérrez-i-Puigarnau, E., & Ommeren, J. V. (2007). Welfare Effects of Distortionary Company Car Taxation. (Discussion paper TI; No. 07-060/3). Amsterdam: Tinbergen Instituut.
Gutiérrez-i-Puigarnau, Eva ; Ommeren, Jos van. / Welfare Effects of Distortionary Company Car Taxation. Amsterdam : Tinbergen Instituut, 2007. (Discussion paper TI; 07-060/3).
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Gutiérrez-i-Puigarnau, E & Ommeren, JV 2007 'Welfare Effects of Distortionary Company Car Taxation' Discussion paper TI, no. 07-060/3, Tinbergen Instituut, Amsterdam.

Welfare Effects of Distortionary Company Car Taxation. / Gutiérrez-i-Puigarnau, Eva; Ommeren, Jos van.

Amsterdam : Tinbergen Instituut, 2007. (Discussion paper TI; No. 07-060/3).

Research output: Working paperProfessional

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Gutiérrez-i-Puigarnau E, Ommeren JV. Welfare Effects of Distortionary Company Car Taxation. Amsterdam: Tinbergen Instituut. 2007. (Discussion paper TI; 07-060/3).