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首页> 外文期刊>International economic review >WELFARE EFFECTS OF DISTORTIONARY FRINGE BENEFITS TAXATION:THE CASE OF EMPLOYER-PROVIDED CARS
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WELFARE EFFECTS OF DISTORTIONARY FRINGE BENEFITS TAXATION:THE CASE OF EMPLOYER-PROVIDED CARS

机译:扭曲性边缘福利税收的福利效应:以雇主提供的汽车为例

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摘要

In Europe, many employees receive company cars as fringe benefits induced by taxation. We analyze the welfare effects of company car taxation for the Netherlands by estimating to what extent car expenditure and private car travel change when employees receive a company car. Tax treatment of company cars generates an annual welfare loss, ranging from €600 to €780 per company car, mainly due to a shift toward more expensive cars (from €420 to €600), but also due to increased private travel (€180). For the whole of Europe, the annual welfare loss is about €12 billion.
机译:在欧洲,许多雇员将公司的汽车作为税收带来的附带福利。我们通过估算员工领取公司汽车时汽车支出和私家车旅行在多大程度上发生变化,来分析荷兰公司汽车税的福利影响。公司汽车的税收待遇每年会产生福利损失,每辆公司汽车从600欧元到780欧元不等,这主要是由于转向了更昂贵的汽车(从420欧元到600欧元),也由于私人旅行的增加(180欧元) )。在整个欧洲,每年的福利损失约为120亿欧元。

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