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Working Paper 06-22 - Évaluation ex ante de la réforme de la taxation des voitures de société en Belgique
[Working Paper 06-22 - Ex ante evaluatie van de fiscaliteit van bedrijfswagens in België]

Author

Listed:
  • Laurent Franckx

Abstract

In Belgium, the Law on Fiscal and Social Greening of Mobility of 25 November 2021 eliminates corporate tax deductibility for all company cars except those with zero CO2 emissions. Â The main effect of the tax reform is an accelerated electrification of the company car fleet and an accelerated decline in CO2 emissions. Compared to the no-reform scenario, the reform leads to an increase in net tax revenues of about 1 billion euro on an annual basis.Â

Suggested Citation

  • Laurent Franckx, 2022. "Working Paper 06-22 - Évaluation ex ante de la réforme de la taxation des voitures de société en Belgique [Working Paper 06-22 - Ex ante evaluatie van de fiscaliteit van bedrijfswagens in Belgi," Working Papers 202206, Federal Planning Bureau, Belgium.
    • Handle: RePEc:fpb:wpaper:202206
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    More about this item

    Keywords

    Company car taxation; Fiscal reform; Car demand; CO2; Car fleet greening; Discrete choice modelling;
    All these keywords.

    JEL classification:

    • C25 - Mathematical and Quantitative Methods - - Single Equation Models; Single Variables - - - Discrete Regression and Qualitative Choice Models; Discrete Regressors; Proportions; Probabilities
    • H2 - Public Economics - - Taxation, Subsidies, and Revenue
    • H3 - Public Economics - - Fiscal Policies and Behavior of Economic Agents
    • Q58 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Environmental Economics - - - Environmental Economics: Government Policy
    • R48 - Urban, Rural, Regional, Real Estate, and Transportation Economics - - Transportation Economics - - - Government Pricing and Policy

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