Reforming the fiscal treatment of company cars: the CoCaTax micro-simulation model

Abstract

This chapter analyzes the fiscal treatment of company cars in Belgium, identifies the mais elements that constitute the fiscal advantage of company cars and proposes a simulation tool to assess the impact of reforms in the fiscal treatment of company cars.

Publication
Voitures de société et mobilité durable. Diagnostic et enjeux (2019), Vandenbroucke, A. and Mezoued, A. and Vaesen, J. (eds.) Editions de l’Université de Bruxelles, pp. 263-297
Tom Truyts
Tom Truyts
Professor of Public Economics

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