Not all payments that an employee receives are cash salary, but may also be salary benefits. It should not matter in which form an employee receives payment, taxation shall be equal despite the form of salary. Cash salary as well as salary in benefits are covered by a general rule in the Swedish Tax Law and shall therefore be taxed when they have a connection to the work performed. There are exemptions to the general rule as some benefits are tax free. In general, taxation shall be easy to foresee.    The legal rules that are treated in this thesis have a general meaning. Therefore the legal rules sometimes have to be filled in or interpreted in order to clarify the meaning of them. As for the provision in 11:8 IL the meaning of it has been clarified by preambles, case law and by recommendations made by The Swedish Tax Agency. Still, the provision may not always be easy to foresee but circumstances in every specific case should make the outcome somewhat foreseeable. Benefits in the form of cars, boats and holiday houses are all benefits that fall within the general rule in 11:1 IL. For benefits in the form of cars to be taxable the car actually has to have been used. While benefits in the form of boats and holiday houses may be taxed just by being available for use. Consequently, it cannot be said that these benefits are treated in the same way. In that sense the provision is not easy to foresee. By developments in case law and by the background in the preambles different treatments of these benefits may be justified.

While fringe benefits create value in the employer-employee relationship, implicitly subsidized fringe ben-efits risk incurring economic deadweight losses. An increasingly common fringe benefit in Europe is the company car. Literature has showed how fringe benefits should be taxed for tax neutrality yet current taxations of fringe benefits cars in Europe have been found to cause significant deadweight losses. The prevalence of fringe benefits cars in Europe generally and Sweden specifically renders it relevant to in-vestigate how the taxation of fringe benefits cars affect economic welfare. Fringe benefits cars are also of interest for policy evaluations, both in their provision as fringe benefits in terms of equity as well as a means of transportation and climate change mitigation. Sweden has committed to ambitious GHG emission policy goals which directly relates the composition of the Swedish (company) car fleet. The thesis methodology was based on a Dutch framework for welfare equations and statistical methods such as regression analysis. Interviews were conducted with industry professionals to gain market insights and perspectives in the case of company cars. A deadweight loss was found as SEK 2 300 per fringe benefits car and the total market deadweight loss was estimated to SEK 186 million. The automobile market gives rise to many externalities and some fringe benefits car related were quantified. Internalizing a conservative externality estimate yields additional deadweight losses at SEK 425 per fringe benefits car. Many socioeconomic factors were found to be correlated with car expenditure, most of them positively: household income, age and a managerial like position. Gender as in female had a negative effect on car expenditure. The current taxation of fringe benefits cars (2014) is potentially problematic for Swedish policy goals concerning traffic safety, climate change and gender equity for three reasons. The current taxation of fringe benefits cars: (1) might have negative safety implications from a system perspective on traffic safety, (2) does not necessarily promote more environmental friendly cars on average and (3) is not gender neutral as women as a group has a statistically lower preference for expensive cars. / Löneförmåner kan skapa värde i relationen mellan arbetsgivare och anställda men riskerar genom skattein-ducerade implicita prisreduktioner att ge upphov till ekonomiska dödviktsförluster. En vanlig och allt vikti-gare löneförmån i Europa är förmånsbilen. Litteraturen har visat hur löneförmåner kan beskattas samtidigt som beskattningen av förmånsbilar i Europa har gett upphov till just sådana ekonomiska dödviktsförluster. Den stora andelen förmånsbilar i Europa generellt och Sverige specifikt gör det relevant att undersöka hur den nuvarande beskattningen av förmånsbilar (2014) påverkar den ekonomiska välfärden. Förmånsbilar är även av intresse för policyutvärdering, både i egenskap av löneförmån gällande jämställdhet och i egen-skap av transportmedel med dess miljöpåverkan. Sverige har förbundit sig till ambitiösa utsläppsmål av växthusgaser vilket direkt relaterar till den svenska (förmåns)bilflottans komposition. Metoden i denna studie grundade sig främst på ett holländskt ramverk för välfärdsberäkning och statis-tiska analysmetoder såsom regressionsanalys. Intervjuer har hållits med nyckelpersoner verksamma inom billeasing. Det observerades en dödviktsförlust på 2 300 SEK per förmånsbil med en total marknadsdödvik-tsförlust beräknas till 186 miljoner SEK. Marknaden för bilar ger upphov till många marknadsexternaliteter varav vissa relaterade till förmånsbilar kvantifierades i denna studie. Internaliseras ett konservativt estimat fås ytterligare dödviktsförluster av 425 SEK per förmånsbil. Flera socioekonomiska faktorer påverkade bilutgifter, de flesta hade en positiv effekt: hushållsinkomst, ålder och en chefsliknande position. Att vara kvinna påverkade däremot bilutgifter negativt. Den nuvarande beskattningen av förmånsbilar (2014) kan problematiseras av tre anledningar relaterade till svenska policymål för trafiksäkerhet, klimatförändringar och jämställdhet. Den nuvarande beskattningen av förmånsbilar: (1) kan ge upphov till negativa olyck-sexternaliteter utifrån ett systemperspektiv på säkerhet, (2) ger inte nödvändigtvis mer miljövänliga bilar i genomsnitt och (3) är inte könsneutral då kvinnor har en statistiskt lägre preferens för dyra bilar.