This discussion paper resulted in a publication in the <A href="http://onlinelibrary.wiley.com/doi/10.1111/j.1468-2354.2012.00707.x/abstract">'International Economic Review'</A>, 53(3), 965-978.<P> It has been argued that urban planning policies, through minimum parking requirements, and income tax policies induce free employer parking. We show that tax policies induce welfare losses in...</p></a>

It has been argued that urban planning policies, through minimum parking requirements, and income tax policies induce free employer parking. We show that tax policies induce welfare losses in the order of 12% of parking resource costs, implying an annual deadweight loss in the order of € 5...

Universities, like other types of public and private institutions, when located in a city, have both positive and negative impacts on the area where they are situated. On the one hand, they contribute to the prestige of the area; on the other hand, they are large generators/attractors of traffic....

The pricing of parking is a common tool used by governments to facilitate the efficient movement of traffic, raise revenue and influence travel behaviour. In January 2006, the Victorian Government introduced a ‘congestion levy’ on long-stay, off-street car parking spaces within inner...

Analyzing consumer welfare from observable data, or empirical demand functions has been a very controversial issue in economics. One metric often used is deadweight loss from a tax or price increase. A classic debate in economic history regarding the appropriate methodology for measuring...

This paper provides an analysis of revenue and welfare effects associated with a VAT exemption of financial services, which is common among OECD countries. We follow a general equilibrium approach that considers effects of repealing the VAT exemption not only on consumer demand and...

We analyse the effects of distortionary company car taxation through increased household car consumption for the Netherlands. We use several identification strategies and demonstrate that for about 20 % of households company car possession increases car ownership. The annual welfare loss of...

We evaluate the effects of wage subsidy programs for the disabled, in particular, their potential for welfare-loss reduction vs. deadweight loss creation. We do this in the context of the Danish Flexjob scheme, a large, nation-wide scheme that was implemented in 1998 and targeted towards...

This paper uses extensive Finnish panel data from 1995?2007 to analyze the elasticity of taxable income (ETI). I use individual changes in flat municipal income tax rates as an instrument for the overall changes in marginal tax rates. This instrument is not a function of individual income, which...

When a market for biodiesel B5 occurred in 2006, the government set a retail price for biodiesel B5, which was subsidized by oil taxes and the oil fund of high speed diesel. This paper evaluates the economic loss from such cross-price subsidy policy. The variation in demand and supply in the...