JEL classification

Environmental taxes by economic activity 2008-2022 [30/04/2024]

In compliance with European Regulation No 691/2011 this publication by the National Accounts Institute presents the Environmental Taxes by Economic Activity (ETEA) for the period 2008-2022.

The reform of the Flemish registration and annual road taxes. An ex post analysis of their impact on the CO2 emission factors of new cars [22/04/2024]

The Flemish Region in Belgium reformed its registration tax for passenger cars and its annual road tax in 2012 and 2016 respectively. We find that those reforms have caused an accelerated, but small, decrease in the CO2 emission factors of new cars sold in Flanders.

Total cost of ownership of car powertrains in Belgium [29/06/2023]

We present a total cost of ownership (TCO) analysis per market segment and powertrain of new cars sold in Belgium. We differentiate our results between cars sold to private households and company cars. Even though the median TCO of electric cars is lower than the median TCO of conventional powertrains in several market segments, there is a significant overlap in the TCOs of different powertrains in each market segment. It is therefore important to consider the whole distribution of the TCO.

Environmental taxes by economic activity 2008-2021 [28/04/2023]

European Regulation No 691/2011 obliges the member states of the European Union to deliver six environmental economic accounts. The accounts concerned are the three accounts that have been obligatory since 2013, the Environmental Taxes by Economic Activity (ETEA), the Air Emissions Accounts (AEA) and the Economy-Wide Material Flow Accounts (EW-MFA), as well as three accounts that have to be delivered as of 2017, the Environmental Goods and Services Sector (EGSS), the Environmental Protection Expenditure Accounts (EPEA), and the Physical Energy Flow Accounts (PEFA).

In this publication the National Accounts Institute presents the ETEA for the period 2008-2021.

Environmental taxes by economic activity 2008-2020 [29/04/2022]

European Regulation No 691/2011 obliges the member states of the European Union to deliver six environmental economic accounts. The accounts concerned are the three accounts that have been obligatory since 2013, the Environmental Taxes by Economic Activity (ETEA), the Air Emissions Accounts (AEA) and the Economy-Wide Material Flow Accounts (EW-MFA), as well as three accounts that have to be delivered as of 2017, the Environmental Goods and Services Sector (EGSS), the Environmental Protection Expenditure Accounts (EPEA), and the Physical Energy Flow Accounts (PEFA).

In this publication the National Accounts Institute presents the ETEA for the period 2008-2020.

Environmental taxes by economic activity 2008-2019 [30/09/2021]

European Regulation No 691/2011 obliges the member states of the European Union to deliver six environmental economic accounts. The accounts concerned are the three accounts that have been obligatory since 2013, the Environmental Taxes by Economic Activity (ETEA), the Air Emissions Accounts (AEA) and the Economy-Wide Material Flow Accounts (EW-MFA), as well as three accounts that have to be delivered as of 2017, the Environmental Goods and Services Sector (EGSS), the Environmental Protection Expenditure Accounts (EPEA), and the Physical Energy Flow Accounts (PEFA).

In this publication the National Accounts Institute presents the ETEA for the period 2008-2019.

External costs of transport [29/06/2020]

This report quantifies the marginal external cost of transport (congestion costs and environmental costs) using the Federal Planning Bureau’s PLANET model and compares this to the transport taxes levied. These indicators were not covered in the ‘Projections of transport demand in Belgium by 2040’, published in 2019 by the Federal Planning Bureau and the FPS Mobility and Transport. In that sense this report supplements this publication.

The cost of traffic congestion in Belgium [06/09/2019]

This paper seeks to quantify the cost of the most important inefficiencies in Belgian transport taxation. To this end we calculate the welfare gain of an ideal, optimal tax/subsidy system across the transport market as a whole (i.e. considering private road traffic in conjunction with public transport). We found the total welfare gain to be 2.3 billion euros, of which 1.3 billion are due to time gains of remaining road users. Our measure lies significantly above those found in the literature, since we consider the distortion cause by a wide range of subsidies.

Vehicle stock modelling in long term projections - Survey of the literature [26/07/2017]

Transport models used for long-term projections should reflect the impact of shared, automated and electric mobility modes. The objective of the current paper is to derive lessons from the existing literature on vehicle ownership modelling to find options to further improve the PLANET model, which is used for projections of transport demand in Belgium.

PLANET is already well equipped to represent the impacts of shared and automated cars on the opportunity cost of travel time, the load factors and the annual mileage of cars.

Tax Expenditure and the Cost of Labour Taxation - An application to company car taxation [28/06/2017]

The goal of this paper is to estimate the efficiency cost of one additional euro of revenue through the personal income tax system, considering its simultaneous effects on the labour market and the transport market. More precisely, we seek to derive estimates of the Marginal Excess Burden of marginal personal income tax rates in Belgium considering the subsidization of company cars. We find that taking into account of welfare losses in the transport market adds 5-7 cents to the welfare cost of an additional euro of tax revenue, compared to models that consider only the effects on the labour market. The cost of raising the top marginal tax rate rises by 28% to 58% depending on the model assumptions. As an aside, we estimate tax expenditure on the transport sector via the personal income tax system to be 1.9 billion euro. We conclude that there is scope for welfare improving by base broadening and rate cutting. The framework is applied to analyse the merits of cash-for-car proposals.

Fuel excise reform in Belgium - Long term effects on the environment, traffic and public finance [08/12/2015]

This paper seeks to analyze the long term effects on traffic, environmental quality and public finance of the planned reform of fuel excise duties in Belgium. In the framework of a large scale tax reform, the Belgian federal government will implement an equalization of diesel and petrol excise rates over the 2016-2018 period.