“以人为本”的理念在滨海公路养护管理工作中的应用

结合滨海公路的工程实践,阐述了"以人为本"的理念在丹东市滨海公路养护管理工作中的应用。     

聚丙烯纤维再生混凝土路面工程经济性分析

文章利用价值工程原理分析了聚丙烯纤维再生混凝土在工程应用中的可行性和经济性,提出在再生混凝土中掺入聚丙烯纤维应用到公路路面上不仅可以节省成本,还可以带来一定的经济效益和社会效益,性价比高于普通骨料再生混凝土。     

The tax treatment of company cars, commuting and optimal congestion taxes

In Europe, the preferential tax treatment of company cars implies that many employees receive a company car as part of their compensation package. In this paper, we consider a model in which wages and the decision whether or not to provide a company car are the result of direct negotiation between employer and employee. Using this framework, we theoretically and numerically study first- and second-best optimal tax policies on labour and transport markets, focusing on the role of the tax treatment of company cars. We obtain the following results. First, higher labour taxes and a more favourable tax treatment of company cars raise the fraction employees that receives a company car; congestion and congestion tolls reduce it. Second, in countries that provide large implicit subsidies to company cars, eliminating the preferential tax treatment of company cars may be an imperfect but quite effective substitute for currently unavailable congestion tolls. The numerical illustration, calibrated using Belgian data, suggests that it yields about half the welfare gain attainable through optimal congestion taxes. Third, the favourable tax treatment of company cars justifies large public transport subsidies; the numerical results are consistent with zero public transport fares. Finally, we find that earlier models that ignored the preferential tax treatment of company cars may have substantially underestimated optimal congestion tolls in Europe. The numerical illustration suggests that about one third of the optimal congestion toll we obtain can be attributed to the current tax treatment of company cars.