Company cars: identifying the problems and challenges of a tax system

There were approximately 650 000 company cars in Belgium in 2016 of a total of 5 700 000 cars on the roads. It may be estimated that approximately 100 000 company cars enter, exit or are driven in the Brussels Region every day: they therefore undoubtedly have a significant impact on regional mobilit...

Full description

Saved in:
Bibliographic Details
Main Authors: Xavier May, Thomas Ermans, Nils Hooftman
Format: Article
Language:English
Published: Université libre de Bruxelles - ULB 2019-03-01
Series:Brussels Studies
Subjects:
Online Access:http://journals.openedition.org/brussels/2499
Tags: Add Tag
No Tags, Be the first to tag this record!
_version_ 1849396954307493888
author Xavier May
Thomas Ermans
Nils Hooftman
author_facet Xavier May
Thomas Ermans
Nils Hooftman
author_sort Xavier May
collection DOAJ
description There were approximately 650 000 company cars in Belgium in 2016 of a total of 5 700 000 cars on the roads. It may be estimated that approximately 100 000 company cars enter, exit or are driven in the Brussels Region every day: they therefore undoubtedly have a significant impact on regional mobility. This article first attempts to describe the tax system for company cars along with the specificities of the cars concerned. Next, this synopsis describes the characteristics of the companies which provide these cars and the profile of the employees who use them. An analysis of the distances travelled by company cars and their impact on road traffic is conducted, as well as an assessment of the impact of the system on taxes and salaries. Finally, a brief analysis of the environmental impact of company cars is carried out concerning the production of greenhouse gases as well as the impact of emissions on human health. The challenges and debates related to company cars in Brussels and in Belgium are put into perspective at the end of the article.
format Article
id doaj-art-c8bb0b478a15448ca69aeed8cdded7bd
institution Kabale University
issn 2031-0293
language English
publishDate 2019-03-01
publisher Université libre de Bruxelles - ULB
record_format Article
series Brussels Studies
spelling doaj-art-c8bb0b478a15448ca69aeed8cdded7bd2025-08-20T03:39:11ZengUniversité libre de Bruxelles - ULBBrussels Studies2031-02932019-03-0110.4000/brussels.2499Company cars: identifying the problems and challenges of a tax systemXavier MayThomas ErmansNils HooftmanThere were approximately 650 000 company cars in Belgium in 2016 of a total of 5 700 000 cars on the roads. It may be estimated that approximately 100 000 company cars enter, exit or are driven in the Brussels Region every day: they therefore undoubtedly have a significant impact on regional mobility. This article first attempts to describe the tax system for company cars along with the specificities of the cars concerned. Next, this synopsis describes the characteristics of the companies which provide these cars and the profile of the employees who use them. An analysis of the distances travelled by company cars and their impact on road traffic is conducted, as well as an assessment of the impact of the system on taxes and salaries. Finally, a brief analysis of the environmental impact of company cars is carried out concerning the production of greenhouse gases as well as the impact of emissions on human health. The challenges and debates related to company cars in Brussels and in Belgium are put into perspective at the end of the article.http://journals.openedition.org/brussels/2499mobilitybudget policyenvironment
spellingShingle Xavier May
Thomas Ermans
Nils Hooftman
Company cars: identifying the problems and challenges of a tax system
Brussels Studies
mobility
budget policy
environment
title Company cars: identifying the problems and challenges of a tax system
title_full Company cars: identifying the problems and challenges of a tax system
title_fullStr Company cars: identifying the problems and challenges of a tax system
title_full_unstemmed Company cars: identifying the problems and challenges of a tax system
title_short Company cars: identifying the problems and challenges of a tax system
title_sort company cars identifying the problems and challenges of a tax system
topic mobility
budget policy
environment
url http://journals.openedition.org/brussels/2499
work_keys_str_mv AT xaviermay companycarsidentifyingtheproblemsandchallengesofataxsystem
AT thomasermans companycarsidentifyingtheproblemsandchallengesofataxsystem
AT nilshooftman companycarsidentifyingtheproblemsandchallengesofataxsystem