Methodology note on T&E's analysis exploring the benefit-in-kind taxation for super-polluting salary cars in Germany.
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.
Download the note for the full methodology.
Study from Voxeurop and European Investigative Collaborations shows that companies engaged in oil extraction, car manufacturing and fashion are some o...
L’histoire se répète
Is the leasing sector stalling progress on electrification in France?
T&E's paper on how to harmonise EU regulations to accelerate transport decarbonisation.