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

Laurent Franckx

Working Papers from Federal Planning Bureau, Belgium

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

Keywords: Company car taxation; Fiscal reform; Car demand; CO2; Car fleet greening; Discrete choice modelling (search for similar items in EconPapers)
JEL-codes: C25 H2 H3 Q58 R48 (search for similar items in EconPapers)
Date: 2022-10-12
New Economics Papers: this item is included in nep-acc, nep-ene and nep-eur
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