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.     

饱和度约束的单点有限公交优先控制策略

为减小公交信号优先对社会车辆的影响,在交叉口不发生交通拥堵的前提下,提出了以饱和度为约束条件的公交车有限优先策略,并建立了非优先相位无绿灯时间补偿和有绿灯时间补偿的两种有限公交优先控制策略.用VISSIM软件对比研究了两种有限公交优先策略与无公交优先策略、绝对公交优先策略的效益.结果表明,在所有场景下,与无公交优先策略...     

联合作战效益指标体系及评估方法研究

通过分析影响联合作战效益的主要因素,构建了联合作战效益指标体系,并提出一种模糊综合评判方法。该方法通过构建评估因素参数和评估等级参数之间的模糊关系矩阵,运用平均加权算法求出评估因素参数的综合隶属度,较好地解决了作战效益评估的模糊性和不确定性问题。     

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 Potential Economic Benefits of Coastal Ocean Observing Systems: The Southeast Atlantic Region

The Southeast Atlantic Coastal Ocean Observing System (SEACOOS) collects, manages and disseminates coastal oceanic and atmospheric observation information along the Atlantic coast of the southeastern United States. This article estimates the benefits of SEACOOS information in eleven benefit categories. Following a methodology used in similar studies of other U.S. coastal regions, we evaluate the impacts of conservative changes in economic activity in each benefit category. The annual economic benefit of SEACOOS information is $170 million (2003 $), an estimate that falls between annual benefits of $33 million for the Gulf of Maine region and $381 million for the Gulf of Mexico.     

呼准铁路增建第二线引入呼和浩特枢纽方案研究

为合理选择呼准铁路增建第二线引入呼和浩特枢纽方案,考虑呼和浩特枢纽的客运功能、货运功能,与城市规划的结合、环境影响、地形地质条件、工程投资等因素,使研究方案技术经济合理,运输径路顺畅,综合社会效益优。呼准铁路增建第二线引入呼和浩特枢纽方案,结合呼和浩特枢纽的现状及整体布局,使其直接引入呼和浩特南站,货流方向顺直,建议以此方案开展进一步研究工作。     

强化项目成本管理 提高企业经济效益

从项目成本（人、材、机、工期、隐性成本、安全等）控制这一重要因素出发，着重阐述了工程项目成本控制管理与方法，为工程项目获得最大的经济效益提供了一定的理论基础。     

北京城市智能交通管理系统社会经济效益评价

北京市智能交通管理系统的实施和应用产生了一系列积极的社会经济影响,由于其开放性和复杂性,许多评价指标难以量化,如何对其效益进行量化已成为亟待解决的问题. 本文综合分析了北京市智能交通管理系统在2008年投入应用后在减少车辆行车成本、节省出行时间、缓解土地资源及交通基础设施的投资、推动相关产业发展和技术进步等方面产生的社会经济效益,并结合实际数据,采用有无对比法、计量经济学、人力资本等理论和方法,对其进行了定量和定性分析,所得结论可供相关智能交通评价研究和决策部门参考.     

粉煤灰混凝土路面经济效益分析

通过对粉煤灰混凝土路面与普通水泥混凝土路面进行比较,阐明粉煤灰混凝土路面所具有的显著的直接经济效益和间接经济效益．对于粉煤灰水泥混凝土路面的进一步发展和大面积推广意义深远。     

“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。