THE (HIDDEN) COST OF EMPLOYER PARKING POLICIES

• 成果类型: Article
• 署名作者: van Ommeren, Jos; Wentink, Derk
• 署名单位: Vrije Universiteit Amsterdam; Tinbergen Institute
• 刊物名称: INTERNATIONAL ECONOMIC REVIEW
• ISSN/ISSBN: 0020-6598
• DOI: 10.1111/j.1468-2354.2012.00707.x
• 发表日期: 2012
• 关键词: fringe benefits; downtown parking; britain

摘要

It has been argued that distortionary tax policies, which stipulate that employer parking is not taxed as a benefit in kind, as well as minimum parking requirements induce welfare losses. Using Dutch data, we show that current tax policies induce welfare losses of about 10% of employer parking resource costs. Hypothetical minimum parking requirements for employers, at levels currently applied in the United States, induce an additional deadweight loss of 18% of employer parking resource costs.