THE (HIDDEN) COST OF EMPLOYER PARKING POLICIES*
利用荷兰数据，研究发现当前税收政策导致雇主停车资源成本约10%的福利损失，而美国式最低停车要求额外增加18%的无谓损失。
It has been argued that distortionary tax policies, which stipulate that employer parking is not taxed as a benefit in kind, as well as minimum parking requirements induce welfare losses. Using Dutch data, we show that current tax policies induce welfare losses of about 10% of employer parking resource costs. Hypothetical minimum parking requirements for employers, at levels currently applied in the United States, induce an additional deadweight loss of 18% of employer parking resource costs.