Is it time to abolish company car benefits? An analysis of transport behaviour in Germany and implications for climate change

References

• Aarts, L., & Van Schagen, I. (2006). Driving speed and the risk of road crashes: A review. Accident Analysis & Prevention, 38(2), 215–224. doi: 10.1016/j.aap.2005.07.004
   PubMed Web of Science ®Google Scholar
• Afshartous, D., & Preston, R. A. (2011). Key results of interaction models with centering. Journal of Statistics Education, 19(3). doi:10.1080/10691898.2011.11889620.
   Google Scholar
• Aiken, L., & West, S. (1991). Multiple regression: Testing and interpreting interactions. London: Sage Publishing.
   Google Scholar
• Bates, D., Mächler, M., Bolker, B., & Walker, S. (2014). Fitting linear mixed-effects models using lme4. Available: arXiv preprint arXiv:1406.5823.
   Google Scholar
• Brambor, T., Clark, W. R., & Golder, M. (2006). Understanding interaction models: Improving empirical analyses. Political Analysis, 14(1), 63–82. doi: 10.1093/pan/mpi014
   Web of Science ®Google Scholar
• Brambor, T., Clark, W. R., & Golder, M. (2007). Are African party systems different? Electoral Studies, 26(2), 315–323. doi: 10.1016/j.electstud.2006.06.011
   Web of Science ®Google Scholar
• Bundesministerium für Umwelt, Naturschutz und nukleare Sicherheit (BMUB). (2016). Klimaschutzplan 2050. Retrieved from http://www.bmub.bund.de/themen/klima-energie/klimaschutz/klima-klimaschutz-download/artikel/klimaschutzplan-2050/
   Google Scholar
• Bundesministerium für Verkehr und digitale Infrastruktur (BMVI). (2016). Bundesverkehrswegeplan 2030 (federal transport infrastructure plan 2030). Retrieved from https://www.bmvi.de/SharedDocs/DE/Anlage/ VerkehrUndMobilitaet/BVWP/bvwp-2030-gesamtplan.pdf?__blob=publicationFile
   Google Scholar
• Chlond, B., Streit, T., Abler, G., & Vortisch, P. (2015). Balancing innovation and continuity – experiences with survey design adaptations of the German mobility panel. Transportation Research Procedia, 11(11), 43–59. doi: 10.1016/j.trpro.2015.12.005
   Google Scholar
• Cohen-Blankshtain, G. (2008). Institutional constraints on transport policymaking: The case of company cars in Israel. Transportation, 35(3), 411–424. doi: 10.1007/s11116-007-9152-6
   Web of Science ®Google Scholar
• Collins. (2018). Company car. Retrieved from https://www.collinsdictionary.com/dictionary/english/company-car
   Google Scholar
• Dargay, J., Gately, D., & Sommer, M. (2007). Vehicle ownership and income growth, worldwide: 1960-2030. The Energy Journal, 28(4), 143–170. doi: 10.5547/ISSN0195-6574-EJ-Vol28-No4-7
   Web of Science ®Google Scholar
• Diekmann, L., Klinski, S., Schmidt, S., Gerhards, E., Meyer, B., & Thöne, M. (2011). Steuerliche Behandlung von Firmenwagen in Deutschland. Germany: Fifo Institute for Public Economics. FiFo-Bericht Nr. 13, May 2011, Cologne (244 pp).
   Google Scholar
• Dineen, D., Ryan, L., & Ó Gallachóir, B. (2018). Vehicle tax policies and new passenger car CO2 performance in EU member states. Climate Policy, 18(4), 396–412. doi: 10.1080/14693062.2017.1294044
   Web of Science ®Google Scholar
• Douglas, M. J., Watkins, S. J., Gorman, D. R., & Higgins, M. (2011). Are cars the new tobacco? Journal of Public Health, 33(2), 160–169. doi: 10.1093/pubmed/fdr032
   PubMed Web of Science ®Google Scholar
• European Commission. (2002). Fiscal measures to reduce CO2 emissions from new passenger cars: Main report. Retrieved from https://ec.europa.eu/taxation_customs/sites/taxation/files/docs/body/co2_cars_study_25-02-2002.pdf.
   Google Scholar
• European Environment Agency. (EFA). (2017). Monitoring progress of Europe's transport sector towards its environment, health and climate objectives. Retrieved from https://www.eea.europa.eu/publications/monitoring-progress-of-europe2019s-transport.
   Google Scholar
• Friedlingstein, P., Andrew, R. M., Rogelj, J., Peters, G. P., Canadell, J. G., Knutti, R., …  Le Quéré, C. (2014). Persistent growth of CO2 emissions and implications for reaching climate targets. Nature Geoscience, 7(10), 709–715. doi: 10.1038/ngeo2248
   Web of Science ®Google Scholar
• Gilbert, R., & Perl, A. (2008). Transport revolutions: Moving people and freight without oil. London: Earthscan.
   Google Scholar
• Gössling, S., & Choi, A. S. (2015). Transport transitions in Copenhagen: Comparing the cost of cars and bicycles. Ecological Economics, 113, 106–113. doi: 10.1016/j.ecolecon.2015.03.006
   Web of Science ®Google Scholar
• Gössling, S., & Metzler, D. (2017). Germany's climate policy: Facing an automobile dilemma. Energy Policy, 105, 418–428. doi:10.1016/j.enpol.2017.03.019
   Web of Science ®Google Scholar
• Graus, W., & Worrell, E. (2008). The principal–agent problem and transport energy use: Case study of company lease cars in the Netherlands. Energy Policy, 36(10), 3745–3753. doi: 10.1016/j.enpol.2008.07.005
   Web of Science ®Google Scholar
• Gutiérrez-i-Puigarnau, E., & Van Ommeren, J. N. (2011). Welfare effects of distortionary fringe benefits taxation: The case of employer-provided cars. International Economic Review, 52(4), 1105–1122. doi: 10.1111/j.1468-2354.2011.00661.x
   Web of Science ®Google Scholar
• Harding, M. (2014). Personal tax treatment of company cars and commuting expenses: Estimating the fiscal and environmental costs. OECD Taxation Working Papers, No. 20, OECD Publishing. doi: 10.1787/5jz14cg1s7vl-en
   Google Scholar
• Intergovernmental Panel on Climate Change (IPCC). (2014). Summary for policymakers. In O. Edenhofer, R. Pichs-Madruga, Y. Sokona, E. Farahani, S. Kadner, K. Seyboth, A. Adler, I. Baum, S. Brunner, P. Eickemeier, B. Kriemann, J. Savolainen, S. Schlömer, C. von Stechow, T. Zwickel, & J. C. Minx (Eds.), Climate change 2014: mitigation of climate change. Contribution of Working Group III to the Fifth Assessment Report of the Intergovernmental Panel on Climate Change. Cambridge: Cambridge University Press.
   Google Scholar
• Johansson-Stenman, O. (2002). Estimating individual driving distance by car and public transport in Sweden. Applied Economics, 34, 959–967. doi: 10.1080/00036840110068823
   Web of Science ®Google Scholar
• Karlsruher Institut für Technologie (KIT). (2015). Deutsches Mobilitätspanel (MOP). Wissenschaftliche Begleitung und Auswertungen. Karlsruhe: Bericht 2015/2016: Alltagsmobilität und Fahrleistung.
   Google Scholar
• Kingsley, A. F., Noordewier, T. G., & Van den Bergh, R. G. (2017). Overstating and understating interaction results in international business research. Journal of World Business, 52, 286–295. doi: 10.1016/j.jwb.2016.12.010
   Web of Science ®Google Scholar
• Koenker, R. (2016). Quantreg: Quantile regression. R package version 5.21. Retrieved from https://CRAN.R-project.org/package=quantreg
   Google Scholar
• Koetse, M. J., & Hoen, A. (2014). Preferences for alternative fuel vehicles of company car drivers. Resource and Energy Economics, 37, 279–301. doi: 10.1016/j.reseneeco.2013.12.006
   Web of Science ®Google Scholar
• Kraftfahrt-Bundesamt (KBA). (2016, January). Pressemitteilung Nr. 08/2016 - Der Fahrzeugbestand am 1. Retrieved from http://www.kba.de/DE/Presse/Pressemitteilungen/2016/Fahrzeugbestand/pm8_fz_bestand_pm_komplett.html?nn=716842 Accessed 13 April 2018
   Google Scholar
• Kraftfahrt-Bundesamt (KBA). (2017). Gesamtkilometer steigen um 1,4 Prozent. Retrieved from https://www.kba.de/DE/Statistik/Kraftverkehr/VerkehrKilometer/2016_vk_kurzbericht_pdf.pdf?__blob=publicationFile&v=11
   Google Scholar
• Laine, B., & Van Steenbergen, A. (2017). Commuting subsidies in Belgium. Reflets et Perspectives de la vie économique, LVI, 101–120. doi: 10.3917/rpve.562.0101
   Google Scholar
• The Lancet. (2017). The Lancet Commission on pollution and health. October 19, 2017, doi: 10.1016/S0140-6736(17)32345-0, http://www.thelancet.com/commissions/pollution-and-health.
   Google Scholar
• Larkin, A., Kuriakose, J., Sharmina, M., & Anderson, K. (2017). What if negative emission technologies fail at scale? Implications of the Paris Agreement for big emitting nations. Climate Policy, 18(6), 690–714. doi: 10.1080/14693062.2017.1346498
   Web of Science ®Google Scholar
• Macharis, C., & De Witte, A. (2012). The typical company car user does not exist: The case of Flemish company car drivers. Transport Policy, 24, 91–98. doi: 10.1016/j.tranpol.2012.06.018
   Web of Science ®Google Scholar
• Manning, A. (2003). The real thin theory: Monopsony in modern labour markets. Labour Economics, 10, 105–131. doi: 10.1016/S0927-5371(03)00018-6
   Web of Science ®Google Scholar
• OECD. (2018). Final consumption expenditure of households. Retrieved from https://stats.oecd.org/Index.aspx?DataSetCode=SNA_TABLE5
   Google Scholar
• Princen, S. (2017). Taxation of company cars in Belgium – room to reduce their favourable treatment. Retrieved from https://ec.europa.eu/info/publications/economic-and-financial-affairs-publications_en
   Google Scholar
• Ramaekers, K., Wets, G., De Witte, A., Macharis, C., Cornelis, E., Castaigne, M., & Pauly, X. (2010). The impact of company cars on travel behaviour. 12th World Conference on Transport Research (WCTR), July 11–15, 2010, Lisbon, Portugal.
   Google Scholar
• Rutty, M., Matthews, L., Andrey, J., & Del Matto, T. (2013). Eco-driver training within the city of calgary’s municipal fleet: Monitoring the impact. Transportation Research Part D: Transport and Environment, 24, 44–51. doi: 10.1016/j.trd.2013.05.006
   Web of Science ®Google Scholar
• Santos, G. (2017). Road fuel taxes in Europe: Do they internalize road transport externalities? Transport Policy, 53, 120–134. doi: 10.1016/j.tranpol.2016.09.009
   Web of Science ®Google Scholar
• Schäfer, A., Heywood, J. B., Jacoby, H. D., & Waitz, I. A. (2009). Transportation in a climate-constrained world. Cambridge: MIT Press.
   Google Scholar
• Schwedes, O. (2016). Verkehrspolitik: Ein problemorientierter Überblick. In O. Schwedes, W. Cnazler, & A. Knie (Eds.), Handbuch verkehrspolitik (2nd ed., pp. 3–31). Wiesbaden: Springer.
   Google Scholar
• Shiftan, Y., Albert, G., & Keinan, T. (2012). The impact of company-car taxation policy on travel behavior. Transport Policy, 19(1), 139–146. doi: 10.1016/j.tranpol.2011.09.001
   Web of Science ®Google Scholar
• Stapleton, L., Sorrell, S., & Schwanen, T. (2017). Peak car and increasing rebound: A closer look at car travel trends in Great Britain. Transportation Research Part D: Transport and Environment, 53, 217–233. doi: 10.1016/j.trd.2017.03.025
   Web of Science ®Google Scholar
• Tietge, U., Mock, P., Franco, V., & Zacharof, N. (2017). From laboratory to road: Modeling the divergence between official and real-world fuel consumption and CO2 emission values in the German passenger car market for the years 2001–2014. Energy Policy, 103, 212–222. doi: 10.1016/j.enpol.2017.01.021
   Web of Science ®Google Scholar
• Umweltbundesamt (UBA). (2016b). UBA-Emissionsdaten für 2015 zeigen Notwendigkeit für konsequente Umsetzung des Aktionsprogramms Klimaschutz 2020. Retrieved from https://www. umweltbundesamt.de/presse/presseinformationen/uba-emissionsdaten-fuer-2015-zeigen-notwendigkeit
   Google Scholar
• Umweltbundesamt (UBA). (2016c). Fahrleistungen, Verkehrsaufwand und Modal Split. Retrieved from https://www.umweltbundesamt.de/daten/verkehr/fahrleistungen-verkehrsaufwand-modal-split#textpart-1
   Google Scholar
• Umweltbundesamt (UBA). (2017). Kraftstoffe. Retrieved from https://www.umweltbundesamt.de/daten/verkehr/kraftstoffe
   Google Scholar
• Umweltbundesamt (UBA). (2018). Indicator: Greenhouse gas emissions. Retrieved from https://www.umweltbundesamt.de/en/indicator-greenhouse-gas-emissions#textpart-1
   Google Scholar
• Van Ommeren, J., Van Der Vlist, A., & Nijkamp, P. (2006). Transport-related fringe benefits: Implications for moving and the journey to work. Journal of Regional Science, 46(3), 493–506. doi: 10.1111/j.1467-9787.2006.00448.x
   Web of Science ®Google Scholar
• Venables, W. N., & Ripley, B. D. (2002). Modern applied statistics with S (4th ed.). New York: Springer.
   Google Scholar
• Whitelegg, J. (1984). The company car in the United Kingdom as an instrument of transport policy. Transportation Policy and Decision Making, 2, 219–230.
   Google Scholar
• Wooldridge, J. M. (2003). Introductory econometrics: A modern approach. Mason: South-Western.
   Google Scholar