Distortionary Company Car Taxation: Deadweight Losses Through Increased Car Ownership

Optimal taxation of car ownership, car use and public transport: Insights derived from a discrete choice numerical optimization model

We formulated and numerically evaluated a model of car ownership, car use and public transport use for peak and off-peak hours of the day. The model was used to study the optimal tax structure for passenger transport in Belgium, with special emphasis on the optimal tax treatment of diesel versus gasoline cars. We obtained a number of interesting results. First, if the government can set all fix...

The role of company car taxation to promote low carbon vehicle technologies

This paper presents a review of the CO2 based company car taxation that has been in place in the UK since 2002. One aim of this ecotaxation reform was to promote the uptake of low carbon vehicle technologies, but in practice the tax reform led to the widespread use of diesel cars. With company cars making up 55% of new car sales, this has led to a major shift towards diesel in the UK car stock ...

A review of ten years of CO 2 - based Company Car Taxation : impact and potential

Company cars represent the majority of UK new car sales and thus have a dominant effect on the fuel use characteristics of the entire car stock. In April 2002 a major reform of the company car taxation system was introduced with the car’s CO2 emissions being a key part of determining the cash equivalent of the benefit on which tax is due. HMRC studies have indicated that this tax reform has pro...

Car Ownership , Employment , and Earnings Steven

In this paper, we attempt to assess whether the positive effects of car ownership on employment outcomes observed in past research are causal. We match state-level data on average car insurance premiums and average per-gallon gas taxes to a nationally representative microdata sample containing information on car ownership and employment outcomes comparable to the those explored in previous rese...

Residential Street Parking and Car Ownership