Company Car Taxation: An Analysis of the Fiscal, 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.
Funded by
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,
Dr. Niklas Isaak
Project partners:
Institute for Social-Ecological Research,
Institut für sozial-ökologische Forschung
Funding:
German Environment Agency,
Umweltbundesamt