Welfare Effects of Distortionary Company Car Taxation
Author
Abstract
Suggested Citation
Download full text from publisher
References listed on IDEAS
- Taede Tillema & Bert van Wee & Jan Rouwendal & Jos van Ommeren, 2008. "Firms: Changes in Trip Patterns, Production Prices, Locations and in the Human Resource Policy due to Road Pricing," Chapters, in: Erik Verhoef & Michiel C.J. Bliemer & Linda Steg & Bert van Wee (ed.), Pricing in Road Transport, chapter 6, Edward Elgar Publishing.
- Small, Kenneth A & Rosen, Harvey S, 1981.
"Applied Welfare Economics with Discrete Choice Models,"
Econometrica, Econometric Society, vol. 49(1), pages 105-130, January.
- Harvey S. Rosen & Kenneth A. Small, 1979. "Applied Welfare Economics with Discrete Choice Models," NBER Working Papers 0319, National Bureau of Economic Research, Inc.
- Zax, Jeffrey S., 1988. "Fringe benefits, income tax exemptions, and implicit subsides," Journal of Public Economics, Elsevier, vol. 37(2), pages 171-183, November.
- Craft, Erik D. & Schmidt, Robert M., 2005. "An Analysis of the Effects of Vehicle Property Taxes on Vehicle Demand," National Tax Journal, National Tax Association;National Tax Journal, vol. 58(4), pages 697-720, December.
- Ian W. H. Parry & Kenneth A. Small, 2005.
"Does Britain or the United States Have the Right Gasoline Tax?,"
American Economic Review, American Economic Association, vol. 95(4), pages 1276-1289, September.
- Parry, Ian & Small, Kenneth, 2002. "Does Britain or the United States Have the Right Gasoline Tax?," RFF Working Paper Series dp-02-12-, Resources for the Future.
- Parry, Ian W.H. & Small, Kenneth A., 2004. "Does Britain or the United States Have the Right Gasoline Tax?," Discussion Papers 10461, Resources for the Future.
- Gary Chamberlain, 1980.
"Analysis of Covariance with Qualitative Data,"
The Review of Economic Studies, Review of Economic Studies Ltd, vol. 47(1), pages 225-238.
- Gary Chamberlain, 1979. "Analysis of Covariance With Qualitative Data," NBER Working Papers 0325, National Bureau of Economic Research, Inc.
- Palma, André de & Lindsey, Robin & Proost, Stef, 2006.
"Research challenges in modelling urban road pricing: An overview,"
Transport Policy, Elsevier, vol. 13(2), pages 97-105, March.
- Andre de Palma & Lindsey Robin & Proost Stef, 2005. "Research challenges in modelling urban road pricing: an overview," Energy, Transport and Environment Working Papers Series ete0506, KU Leuven, Department of Economics - Research Group Energy, Transport and Environment.
- DE PALMA, André & LINDSEY, Robin & PROOST, Stef, 2006. "Research challenges in modelling urban road pricing: An overview," LIDAM Reprints CORE 1880, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
- André de Palma & R Lindsey & Stef Proost, 2005. "Research challenges in modelling urban road pricing: an overview," Working Papers of Department of Economics, Leuven 544027, KU Leuven, Faculty of Economics and Business (FEB), Department of Economics, Leuven.
- Ian W. H. Parry & Margaret Walls & Winston Harrington, 2007.
"Automobile Externalities and Policies,"
Journal of Economic Literature, American Economic Association, vol. 45(2), pages 373-399, June.
- Parry, Ian W.H. & Walls, Margaret & Harrington, Winston, 2007. "Automobile Externalities and Policies," RFF Working Paper Series dp-06-26, Resources for the Future.
- Erik Verhoef & Michiel C.J. Bliemer & Linda Steg & Bert van Wee (ed.), 2008. "Pricing in Road Transport," Books, Edward Elgar Publishing, number 4192.
- Hess, Alan C, 1977. "A Comparison of Automobile Demand Equations," Econometrica, Econometric Society, vol. 45(3), pages 683-701, April.
- Jeffrey M Wooldridge, 2010.
"Econometric Analysis of Cross Section and Panel Data,"
MIT Press Books,
The MIT Press,
edition 2, volume 1, number 0262232588, December.
- Jeffrey M. Wooldridge, 2001. "Econometric Analysis of Cross Section and Panel Data," MIT Press Books, The MIT Press, edition 1, volume 1, number 0262232197, April.
- McCarthy, Patrick S, 1996. "Market Price and Income Elasticities of New Vehicles Demand," The Review of Economics and Statistics, MIT Press, vol. 78(3), pages 543-547, August.
- Gruber, Jonathan & Lettau, Michael, 2004. "How elastic is the firm's demand for health insurance?," Journal of Public Economics, Elsevier, vol. 88(7-8), pages 1273-1293, July.
- Clotfelter, Charles T, 1983. "Tax-Induced Distortions and the Business-Pleasure Borderline: The Case of Travel and Entertainment," American Economic Review, American Economic Association, vol. 73(5), pages 1053-1065, December.
- Mark Ashworth & Andrew Dilnot, 1987. "Company cars taxation," Fiscal Studies, Institute for Fiscal Studies, vol. 8(4), pages 24-38, December.
- Cowi A/S, 2002. "Fiscal Measures to Reduce CO2 Emissions from New Passenger Cars," Taxation Studies 0008, Directorate General Taxation and Customs Union, European Commission.
- Berry, Steven & Levinsohn, James & Pakes, Ariel, 1995.
"Automobile Prices in Market Equilibrium,"
Econometrica, Econometric Society, vol. 63(4), pages 841-890, July.
- Steven Berry & James Levinsohn & Ariel Pakes, 1993. "Automobile Prices in Market Equilibrium: Part I and II," NBER Working Papers 4264, National Bureau of Economic Research, Inc.
- Frank Verboven, 1996. "International Price Discrimination in the European Car Market," RAND Journal of Economics, The RAND Corporation, vol. 27(2), pages 240-268, Summer.
- Turner, Robert W., 1987. "Taxes and the number of fringe benefits received," Journal of Public Economics, Elsevier, vol. 33(1), pages 41-57, June.
- De Jong, G. C., 1990. "An indirect utility model of car ownership and private car use," European Economic Review, Elsevier, vol. 34(5), pages 971-985, July.
- repec:bla:scandj:v:103:y:2001:i:4:p:645-71 is not listed on IDEAS
Citations
Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
Cited by:
- De Borger, Bruno & Wuyts, Bart, 2011.
"The tax treatment of company cars, commuting and optimal congestion taxes,"
Transportation Research Part B: Methodological, Elsevier, vol. 45(10), pages 1527-1544.
- DE BORGER, Bruno & WUYTS, Bart, 2010. "The tax treatment of company cars, commuting and optimal congestion taxes," Working Papers 2010017, University of Antwerp, Faculty of Business and Economics.
- Bruno De Borger & Amihai Glazer, 2010.
"Subsidizing Consumption to Signal Quality of Workers,"
Working Papers
101101, University of California-Irvine, Department of Economics.
- DE BORGER, Bruno & GLAZER, Amihai, 2010. "Subsidizing consumption to signal quality of workers," Working Papers 2010016, University of Antwerp, Faculty of Business and Economics.
Most related items
These are the items that most often cite the same works as this one and are cited by the same works as this one.- Jos Ommeren & Eva Gutiérrez-i-Puigarnau, 2013.
"Distortionary company car taxation: deadweight losses through increased car ownership,"
Empirical Economics, Springer, vol. 45(3), pages 1189-1204, December.
- Jos N. van Ommeren & Eva Gutierrez-i-Puigarnau, 2011. "Distortionary Company Car Taxation: Deadweight Losses through Increased Car Ownership," Tinbergen Institute Discussion Papers 11-100/3, Tinbergen Institute.
- Callum Butler & Paul Calcott, 2018. "Optimal fringe benefit taxes: the implications of business use," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 25(3), pages 654-672, June.
- Rik L. Rozendaal & Herman R. J. Vollebergh, 2021. "Policy-Induced Innovation in Clean Technologies: Evidence from the Car Market," CESifo Working Paper Series 9422, CESifo.
- Ziying Yang & Manping Tang, 2019. "Welfare Analysis of Government Subsidy Programs for Fuel-Efficient Vehicles and New Energy Vehicles in China," Environmental & Resource Economics, Springer;European Association of Environmental and Resource Economists, vol. 74(2), pages 911-937, October.
- Sheldon, Tamara L. & Dua, Rubal, 2024.
"The dynamic role of subsidies in promoting global electric vehicle sales,"
Transportation Research Part A: Policy and Practice, Elsevier, vol. 187(C).
- Tamara Sheldon & Rubal Dua, 2023. "The Dynamic Role of Subsidies in Promoting Global Electric Vehicle Sales," Discussion Papers ks--2023-dp02, King Abdullah Petroleum Studies and Research Center.
- Ivan Moreno-Torres, 2011. "What if there was a stronger pharmaceutical price competition in Spain? When regulation has a similar effect to collusion," Working Papers XREAP2011-02, Xarxa de Referència en Economia Aplicada (XREAP), revised May 2011.
- Voßmerbäumer, Jan & Wagner, Franz W., 2013. "Steuerwirkungen betrieblicher Entgeltpolitik," arqus Discussion Papers in Quantitative Tax Research 144, arqus - Arbeitskreis Quantitative Steuerlehre.
- Nicholas Rivers & Brandon Schaufele, 2017.
"New vehicle feebates,"
Canadian Journal of Economics/Revue canadienne d'économique, John Wiley & Sons, vol. 50(1), pages 201-232, February.
- Nicholas Rivers & Brandon Schaufele, 2017. "New vehicle feebates," Canadian Journal of Economics, Canadian Economics Association, vol. 50(1), pages 201-232, February.
- Jos Van Ommeren & Derk Wentink, 2012.
"The (Hidden) Cost Of Employer Parking Policies,"
International Economic Review, Department of Economics, University of Pennsylvania and Osaka University Institute of Social and Economic Research Association, vol. 53(3), pages 965-978, August.
- Jos van Ommeren & Derk Wentink, 2010. "The (Hidden) Cost of Employer Parking Policies," Tinbergen Institute Discussion Papers 10-048/3, Tinbergen Institute.
- Durrmeyer, Isis & Samano, Mario, 2016. "To Rebate or Not to Rebate: Fuel Economy Standards vs. Feebates?," TSE Working Papers 16-732, Toulouse School of Economics (TSE), revised May 2017.
- Susan J. Méndez, 2018.
"Parallel trade of pharmaceuticals: The Danish market for statins,"
Health Economics, John Wiley & Sons, Ltd., vol. 27(2), pages 333-356, February.
- Susan J. Méndez, 2016. "Parallel Trade of Pharmaceuticals: The Danish Market for Statins," Melbourne Institute Working Paper Series wp2016n08, Melbourne Institute of Applied Economic and Social Research, The University of Melbourne.
- Hilger, James & Hanemann, W. Michael, 2008.
"The Impact of Water Quality on Southern California Beach Recreation: A Finite Mixture Model Approach,"
CUDARE Working Papers
47037, University of California, Berkeley, Department of Agricultural and Resource Economics.
- Hilger, James & Hanemann, W. Michael, 2008. "The Impact of Water Quality on Southern California Beach Recreation: A Finite Mixture Model Approach," Department of Agricultural & Resource Economics, UC Berkeley, Working Paper Series qt9v17r715, Department of Agricultural & Resource Economics, UC Berkeley.
- Santos, Georgina & Behrendt, Hannah & Maconi, Laura & Shirvani, Tara & Teytelboym, Alexander, 2010. "Part I: Externalities and economic policies in road transport," Research in Transportation Economics, Elsevier, vol. 28(1), pages 2-45.
- Tscharaktschiew, Stefan & Reimann, Felix, 2021. "On employer-paid parking and parking (cash-out) policy: A formal synthesis of different perspectives," Transport Policy, Elsevier, vol. 110(C), pages 499-516.
- Shanjun Li & Joshua Linn & Erich Muehlegger, 2014.
"Gasoline Taxes and Consumer Behavior,"
American Economic Journal: Economic Policy, American Economic Association, vol. 6(4), pages 302-342, November.
- Li, Shanjun & Linn, Joshua & Muehlegger, Erich, 2012. "Gasoline Taxes and Consumer Behavior," Working Paper Series rwp12-006, Harvard University, John F. Kennedy School of Government.
- Shanjun Li & Joshua Linn & Erich Muehlegger, 2012. "Gasoline Taxes and Consumer Behavior," NBER Working Papers 17891, National Bureau of Economic Research, Inc.
- Li, Shanjun & Linn, joshua & Muehlegger, Erich J., 2012. "Gasoline Taxes and Consumer Behavior," Scholarly Articles 8506866, Harvard Kennedy School of Government.
- Takahiko Kiso, 2019. "Evaluating New Policy Instruments of the Corporate Average Fuel Economy Standards: Footprint, Credit Transferring, and Credit Trading," Environmental & Resource Economics, Springer;European Association of Environmental and Resource Economists, vol. 72(2), pages 445-476, February.
- Hunt Allcott & Nathan Wozny, 2014.
"Gasoline Prices, Fuel Economy, and the Energy Paradox,"
The Review of Economics and Statistics, MIT Press, vol. 96(5), pages 779-795, December.
- Hunt Allcott & Jean-Nathan Wozny, 2010. "Gasoline Prices, Fuel Economy, and the Energy Paradox," Working Papers 1003, Massachusetts Institute of Technology, Center for Energy and Environmental Policy Research.
- Hunt Allcott & Nathan Wozny, 2012. "Gasoline Prices, Fuel Economy, and the Energy Paradox," NBER Working Papers 18583, National Bureau of Economic Research, Inc.
- Nathan Wozny & Hunt Allcott, 2011. "Gasoline Prices, Fuel Economy, and the Energy Paradox," 2011 Meeting Papers 222, Society for Economic Dynamics.
- Hennessy, Hugh & Tol, Richard S.J., 2011.
"The impact of tax reform on new car purchases in Ireland,"
Energy Policy, Elsevier, vol. 39(11), pages 7059-7067.
- Hennessy, Hugh & Tol, Richard S. J., 2010. "The Impact of Tax Reform on New Car Purchases in Ireland," Papers WP349, Economic and Social Research Institute (ESRI).
- Georg Hirte & Stefan Tscharaktschiew, 2015. "Optimal Fuel Taxes and Heterogeneity of Cities," Review of Regional Research: Jahrbuch für Regionalwissenschaft, Springer;Gesellschaft für Regionalforschung (GfR), vol. 35(2), pages 173-209, October.
- Tscharaktschiew, Stefan, 2014. "Shedding light on the appropriateness of the (high) gasoline tax level in Germany," Economics of Transportation, Elsevier, vol. 3(3), pages 189-210.
More about this item
Keywords
Company car; car ownership; car value; welfare costs;All these keywords.
JEL classification:
- D12 - Microeconomics - - Household Behavior - - - Consumer Economics: Empirical Analysis
- D61 - Microeconomics - - Welfare Economics - - - Allocative Efficiency; Cost-Benefit Analysis
- J33 - Labor and Demographic Economics - - Wages, Compensation, and Labor Costs - - - Compensation Packages; Payment Methods
- R41 - Urban, Rural, Regional, Real Estate, and Transportation Economics - - Transportation Economics - - - Transportation: Demand, Supply, and Congestion; Travel Time; Safety and Accidents; Transportation Noise
- R48 - Urban, Rural, Regional, Real Estate, and Transportation Economics - - Transportation Economics - - - Government Pricing and Policy
Statistics
Access and download statisticsCorrections
All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:tin:wpaper:20070060. See general information about how to correct material in RePEc.
If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.
If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .
If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Tinbergen Office +31 (0)10-4088900 (email available below). General contact details of provider: https://edirc.repec.org/data/tinbenl.html .
Please note that corrections may take a couple of weeks to filter through the various RePEc services.