THE (HIDDEN) COST OF EMPLOYER PARKING POLICIES

Jos van Ommeren () and Derk Wentink

International Economic Review, 2012, vol. 53, issue 3, 965-978

Abstract: It has been argued that distortionary tax policies, which stipulate that employer parking is not taxed as a benefit in kind, as well as minimum parking requirements induce welfare losses. Using Dutch data, we show that current tax policies induce welfare losses of about 10% of employer parking resource costs. Hypothetical minimum parking requirements for employers, at levels currently applied in the United States, induce an additional deadweight loss of 18% of employer parking resource costs.

Date: 2012
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https://doi.org/10.1111/j.1468-2354.2012.00707.x

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Working Paper: The (Hidden) Cost of Employer Parking Policies (2010)
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