This paper presents an approach for the estimation of welfare effects of tax policy changes under heterogeneity in consumer preferences. The approach is applied to evaluate the welfare effects of current tax advantages for electric vehicles supplied as fringe benefits by employers. Drawing on...

In Europe, company cars are offered by employers as fringe benefits to their employees at a lower price than employees pay in the car market, mainly due to favourable taxation of company cars. We analyse the welfare effects of favourable taxation of company cars for the Netherlands. The...

Replacing traditional fossil fuel vehicles with innovative zero-emission vehicles for the transport in cities is one of the major tactics to achieve the UK government 2020 target of cutting emission. We are developing an agent-based simulation model to study the possible impact of different...