Taxation paper: company car taxation


The Company Car Taxation paper by Copenhagen Economics reviews the extent to which the current taxation of company cars artificially promotes the use of cars. The key question it explores is whether the employees, by way of the free use of such cars, receive benefits that are under-taxed relative to alternative salary remuneration.
This study presents new, EU wide estimates of the level of subsidies to company cars and provides some preliminary examples of the possible effects of such
subsidies on economic welfare and environment. lt also discuses the policy implications.

Download your copy here: Company Car Taxation



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