Working Paper 03-16 - The fiscal treatment of company cars in Belgium: effects on car demand, travel behaviour and external costs

Benoît Laine and Alex Van Steenbergen

Working Papers from Federal Planning Bureau, Belgium

Abstract: This paper seeks to understand how the current tax subsidy for the ownership and use of employer-provided cars influence behaviour by its recipients. We first seek to clarify how it affects the choice about cars, i.e. the number of cars a household owns, their engine size and their value. Second, we study the impact of the subsidy on the propensity to use a car for commuting and the number of kilometres driven for commuting and for other, private purposes. The analysis has been made on the basis of the BELDAM survey, a rich dataset on mobility behaviour in Belgium.

Keywords: Externalities; Personal income tax and subsidies; Transportation: Demand; Supply and Congestion (search for similar items in EconPapers)
JEL-codes: D62 H24 R41 (search for similar items in EconPapers)
Date: 2016-02-24
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Persistent link: https://EconPapers.repec.org/RePEc:fpb:wpaper:201603

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