Company cars and fringe benefit tax: understanding the impacts on strategic transport targets

摘要: This report investigates the degree to which current tax polices influence travel behaviour (perhaps unintentionally) in ways that contradict strategic policy objectives. It also evaluates potential reforms could help increase efficiency and equity. Current New Zealand fringe benefit (FBT) policies encourage employers offer company cars (including associated expenses such as insurance, fuel, tolls parking), employee parking subsidies, since untaxed benefits they are worth more employees than their cash wage value. Analysis of data concerning vehicle purchase ownership patterns, commute patterns crash rates, international research, indicates tend be larger less fuel efficient. Employees who receive drive annual kilometres, likely live dispersed, automobile-dependent locations, have higher rates motorists own vehicles. The size appears overall average reduce future fleet. research significant subsidies (through FBT exemptions) use alternative modes transport.