Samenvatting
It seems to be reasonable that the real user cost, referring to business- and commuter traffic by car, may be subtracted from pre-tax income.However, the Dutch income tax regulations clearly overrate those real cost to the users. Consequently, the treasury is deprived of a considerable amount of taxes (more than 1.500 million guilders a year), the post-tax cost of business traffic by car is very low or even negative to the users and public transport loses its competitive power in the market of business traffic. These conclusions are based on a series of realistic assumptions about car ownership, car-use, cost- and fiscal structure. A reconsideration of fiscal regulations with regard to business- and commuter traffic by car is advised.