Fringe benefits taxation The case of company cars as fringe benefits in Sweden : The case of company cars as fringe benefits in Sweden

While fringe benefits create value in the employer-employee relationship, implicitly subsidized fringe ben-efits risk incurring economic deadweight losses. An increasingly common fringe benefit in Europe is the company car. Literature has showed how fringe benefits should be taxed for tax neutrality...

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Bibliographic Details
Main Author: Schering, Jessica
Format: Others
Language:English
Published: KTH, Industriell ekonomi och organisation (Inst.) 2018
Subjects:
Online Access:http://urn.kb.se/resolve?urn=urn:nbn:se:kth:diva-246069