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  Company Car Taxation in Denmark
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 Ophav:
Hansen, Troels1, Forfatter
Mulalic, Ismir2, Vejleder
Tilknytninger:
1Det Samfundsvidenskabelige Fakultet, Københavns Universitet, København, Danmark, diskurs:7001              
2Økonomisk Institut, Det Samfundsvidenskabelige Fakultet, Københavns Universitet, København, Danmark, diskurs:7014              
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Indhold

Ukontrollerede emneord: Firmabilbeskatning
 Abstract: The objective of the thesis was to test whether company car possession had an effect on welfare. This was tested by looking at to what extent company car possession affects the households' demand for car ownership and car value (expenditure on cars). The hypotheses behind these behavioral changes were that a reduced price of possessing a car (through a company car offer) would induce household to demand more cars and other types of cars, i.e. more expensive cars.
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Filer

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Speciale(6).pdf (Hovedtekst)
Bemærkninger:
-
Tilgængelighed:
Offentlig
Mime-type / størrelse:
application/pdf / 2MB
Copyright dato:
2013-10-04
Copyright information:
De fulde rettigheder til dette materiale tilhører forfatteren.
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Basal

Bogmærk denne post: https://diskurs.kb.dk/item/diskurs:52896:1
 Type: Speciale
Alternativ titel: Firmabilbeskatning i Danmark
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Detaljer

Sprog: English - eng
 Datoer: 2013-05-13
 Sider: -
 Publiceringsinfo: København : Københavns Universitet
 Indholdsfortegnelse: 1. Introduction . 1
1.1 Thesis statement 2
1.2 Delimitation . 3
1.3 Outline . 3
2. Background . 5
2.1 Concept of fringe benefits and the definition of a company car . 5
2.2 Incentives for employers to provide company car to employees 6
2.3 Taxation of company cars in Denmark 7
2.4 The personal car market in Denmark 9
2.5 Previous literature 14
3. Theory . 16
3.1 Optimal taxation of company cars . 16
3.2 Favorable company car taxation 17
3.3 Theoretical setup 18
3.3.1 Car demand model . 19
Household utility without a company car offer . 19
The company car offer 20
Household utility after a company car offer 21
3.3.2 Car value model . 24
Household utility before a company car offer . 25
The company car offer 25
Household utility after a company car offer 26
3.3.3 Non-distorting company car taxation . 27
3.3.4 Productivity effects of company cars . 28
Productivity in the car demand model . 28
Productivity in the car value model . 28
3.4 Household welfare . 30
3.5 Summary 31
4. Company cars welfare effect 32
4.1 Employers’ cost of providing company cars . 32
4.2 Tax-advantage of company cars 32
4.3 Welfare analysis 33
4.4 Sensitivity on company car subsidy 35
5. Data . 37
5.1 Data considerations 37
5.2 Descriptive statistics 39
5.2.1 Transformation in data . 41
5.2.2 Households without car 42
5.3 Description of variables . 43
6. Methodology . 46
6.1 Econometric approach . 46
6.1.1 Car ownership analysis . 47
6.1.2 Car value analysis . 55
6.2 Methodology considerations and sensitivity . 62
7. Results . 65
7.1 Car ownership 65
7.1.1 Welfare . 65
7.2 Car value 66
7.2.1 Welfare . 66
7.3 Welfare effect of company cars in Denmark . 67
8. Discussion . 68
8.1 Perspective . 72
8.2 Future Research . 72
9. Conclusion 73
10. Bibliography . 74
Appendix I 77
Company car taxation in Denmark . 77
Methodology for constructing data. 77
Appendix II 81
Employer costs . 81
Purchase tax 82
Appendix III . 83
Car value analysis – log value 83
 Note: -
 Type: Speciale
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