The company car privilege: An analysis of the tax, environmental, and social impacts
The
aim of the project is to provide an empirically based overall assessment of
company car taxation. The starting point is the observation that company car
taxation can have social, fiscal, environmental, and industrial policy effects,
particularly through the flat-rate taxation of privately used company cars. The
project is gradually creating a robust empirical and analytical basis by first
systematically reviewing the state of research and key data gaps and then
collecting new household data on the use of company cars. Building on this, tax
advantages as well as distributional and environmental effects are quantified
and concrete, practical reform options for the further development of company
car taxation are developed.
Publications
Project start:
01. January 2026
Project end:
10. May 2028
Project management:
Prof. Dr. Mark Andor,
Johannes Brehm,
Henri Gruhl
Project staff:
Dr. Robin Jessen,
Niklas Isaak
Project partners:
Institut für sozial-ökologische Forschung
Funding:
Umweltbundesamt