Environmental and Related Social Costs of the Tax Treatment of Company Cars and Commuting Expenses
收藏Organisation for Economic Co-operation and Development2026-04-11 收录
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https://www.oecd.org/en/publications/environmental-and-related-social-costs-of-the-tax-treatment-of-company-cars-and-commuting-expenses_5jxwrr5163zp-en.html
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This paper builds upon a recent OECD paper on the personal tax treatment of company cars and commuting expenses in OECD member-countries and aims to arrive at a better understanding of the environmental and related social costs of the tax treatment described therein. The paper begins with an analysis of the larger transport market, which is the...
