Onderwerp: Bezoek-historie

A classification of car cost allowances and business cars in the Netherlands

Dit onderwerp bevat de volgende rubrieken.


T. van der Hoorn ; Ministerie van Verkeer en Waterstaat (V&W); B. Harrison, G. Hyman ; MVA Consultancy; G. Kleijne ; Interact Dongen




This paper gives the main results of a three-phase survey into car-cost allowances and business cars in the Netherlands. After the description of the survey format a categorisation of car costs, allowances, and types of car users is presented. Then follows a description of the incidence of allowances and of the amounts of money involved. A central question is the 'income supplement' due to employer's assistance in car use and the corresponding amount of additional income tax paid. The paper ends with an exploratory categorisation of cars using 'Expert Systems'.




[23] p.
With ref.

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