The Dutch National government aims to make the fiscal system more environment friendly. Therefore a number of possible fiscal measures are investigated. One of these options is to tax the company offered parking place. The opportunities, feasibility and possible impacts of such a measure are explored in this report. The results of the assessment showed that the impacts on a national level are limited. Only one in four employees makes use of a company offered parking place. This limits the possible impact of the measure on a national level. However, on a regional level the impact can be substantial. This is especially true in urban areas where the conditions are present for a successful implementation of the measure. Three implementation options are explored. The option `reward employee' has very moderate impacts. The option has however the support of both employees and employers. The option `tax employer' has the highest reduction of land consumption. The magnitude of the impact will improve when the tax is lower for parking garages. The option `tax employer' has the highest reduction of car kilometres, carbon dioxide (CO2) and pollution. For each of the three implementation options one can conclude that a regional implementation deserves the preference above a national implementation. (Author/publisher)
Samenvatting