OECD Environment Working Papers N. 70 – ENVIRONMENTAL AND RELATED SOCIAL COSTS OF THE TAX TREATMENT OF COMPANY CARS AND COMMUTING EXPENSES

OECD Environment Working Papers N. 70 – ENVIRONMENTAL AND RELATED SOCIAL COSTS OF THE TAX TREATMENT OF COMPANY CARS AND COMMUTING EXPENSES. This paper builds upon a recent OECD paper on the personal tax treatment of company cars and commuting expenses in OECD member-countries and aims to arrive at a better understanding of the environmental…