Analysing benefit-in-kind taxation for Germany’s super polluters

The purpose of this research was to explore the benefit-in-kind taxation for salary cars in Germany through an analysis of high-emission vehicles – the so-called ‘super polluters’. Using vehicle characteristics of the most common super polluters, the annual tax paid through benefit-in-kind was calculated using both the current tax rate and a higher tax rate that would end the favourable tax treatment. The difference between these two totals is considered as the favourable tax treatment.

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