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Niemand weiß genau, was unter dem modischen Schlagwort "Quality of Life" zu verstehen ist. Sicher aber scheint, daß die Privatwirtschaft teuer zu stehen kommen wird. Im folgenden Beitrag skizziert Dr. Meinolf Dierkes, 31, Professor an der Carnegie Mellon University, USA, Abteilungsleiter im Battelle-Institut in Frankfurt und Wissenschaftlicher Direktor der Stiftung Gesellschaft und Unternehmer, Ansätze einer sozialwirtschaftlichen Kostenrechnung, mit deren Hilfe die "Quality of Life" meßbarer emacht werden soll.

In Europe, company cars are offered by employers as fringe benefits to their employees at a lower price than employees pay in the car market, mainly due to favourable taxation of company cars. We analyse the welfare effects of favourable taxation of company cars for the Netherlands. The estimated annual welfare costs of the distortionary taxation of company cars are estimated to be at least €2,000 per company car. For the whole of Europe, these welfare costs are estimated to be at least €40 billion per year.This discussion has resulted in a publication in 'International Economic Review'.