Organising the Smart Future of Living and Mobility: A Welfare Paradox
DOI:
https://doi.org/10.13135/2704-9906/12530Keywords:
fringe benefit , Welfare paradox, Organisational living, Smart mobility, Sustainability, TaxationAbstract
The research aims to critically examine the renewed Italian regulations on fringe benefits for mixed-use company cars, which came into force in 2025, with a specific focus on the implications for social equity and the transition to electric mobility. The main objective is to highlight the potential disparities in treatment between electric, hybrid and combustion vehicles, as well as the existence of welfare paradoxes. In fact, the primary aim is to analyse the potential paradox of an incentive policy for sustainable mobility that, through the reduction of taxation on company electric vehicles, may inadvertently exacerbate social and economic inequalities. The research is based on a critical perspective of social functionalism, highlighting how the persistence of paradigms of unequal distribution of benefits can be legitimised by policies that incentivise logics of position and social status. The research adopts a mixed methodological approach, based on a field analysis managed by questionnaires and interviews (181 respondents). The authors offer policymakers insights into the dynamics that condition the electric transition, implemented through regulatory incentives, highlighting the risk of generating social frictions and welfare paradoxes.
The results of the analysis highlight an unequal treatment that considerably favours electric vehicles, potentially creating a double advantage for high-income individuals and organisations. This could lead to a regulatory imbalance that manipulates the situation in the automotive market, also hindering a fair requalification of company car fleets.
References
Alesina, A., & Angeletos, G. M. (2005). Fairness and redistribution. American economic review, 95(4), 960-980.
Banister, D. (2008). The sustainable mobility paradigm. Transport policy, 15(2), 73-80.
Bhalla, P., Ali, I. S., & Nazneen, A. (2018). A study of consumer perception and purchase intention of electric vehicles. European Journal of Scientific Research, 149(4), 362-368;
Bide, T., Novellino, A., Petavratzi, E., & Watson, C. S. (2023). A bottom-up building stock quantification methodology for construction minerals using Earth Observation. The case of Hanoi. Cleaner Environmental Systems, 8, 100109.
Blackburn, R. M. (2008). What is social inequality?. International Journal of Sociology and Social Policy, 28(7/8), 250-259.
Blumer, H. (1986). Symbolic interactionism: Perspective and method. Univ of California Press.
Bonomi, A., & Masiero, R. (2014). Dalla smart city alla smart land. Marsilio Editori spa.
Borruso, G., & Balletto, G. (2022). The image of the smart city: new challenges. Urban Science, 6(1), 5.
Braga R. (2025) I fringe benefits e rimborsi spese, Maggioli
Brescia, V., Degregori, G., Maggi, D., & Hadro, D. (2023). An integrated vision of electric vehicles' consumer behaviour: Mapping the practitioners to consolidate the research agenda. Journal of Cleaner Production, 410, 137210.
Burrows, R., & Loader, B. (Eds.). (1994). Towards a post-Fordist welfare state? (p. 1). London: Routledge.;
Chandrashekaran, R. (2020). Spending propensity and price perceptions. The International Review of Retail, Distribution and Consumer Research, 30(2), 193-212.
Chmet, F., Brescia, V., Degregori, G., & Biancone, P. (2024). Supply Chain and Logistics in Smart Cities: A Systematic Literature Review. Journal of Infrastructure, Policy and Development, 8(8), 1-27.
Clemens, J., Kahn, L. B., & Meer, J. (2018). The minimum wage, fringe benefits, and worker welfare (No. w24635). National Bureau of Economic Research
Collins, R. (1971) Functional and conflict theories of educational stratification, American
Company.
Craig, G., Burchardt, T., & Gordon, D. (Eds.). (2008). Social justice and public policy: Seeking fairness in diverse societies. Policy Press
Crowley, M., Tope, D., Chamberlain, L. J., & Hodson, R. (2010). Neo-Taylorism at work: Occupational change in the post-Fordist era. Social Problems, 57(3), 421-447.
Curtale, R., Liao, F., & van der Waerden, P. (2021). Understanding travel preferences for user-based relocation strategies of one-way electric car-sharing services. Transportation Research Part C: Emerging Technologies, 127, 103135.
Da Cruz, N. F., Rode, P., & McQuarrie, M. (2019). New urban governance: A review of current themes and future priorities. Journal of Urban Affairs, 41(1), 1-19.
Danielis, R., Rotaris, L., Giansoldati, M., & Scorrano, M. (2020). Drivers’ preferences for electric cars in Italy. Evidence from a country with limited but growing electric car uptake. Transportation Research Part A: Policy and Practice, 137, 79-94.
Davis, K. and Moore W. (1945). “Some Principles of Stratification”, American Sociological Review 10:242-249.
Docherty, I., Marsden, G., & Anable, J. (2018). The governance of smart mobility. Transportation Research Part A: Policy and Practice, 115, 114-125.
Ed‐Dafali, S., Adardour, Z., Derj, A., Bami, A., & Hussainey, K. (2025). A PRISMA‐Based Systematic Review on Economic, Social, and Governance Practices: Insights and Research Agenda. Business Strategy and the Environment, 34(2), 1896-1916.
Faria, R., Brito, L., Baras, K., & Silva, J. (2017, July). Smart mobility: A survey. In 2017 International conference on internet of things for the global community (IoTGC) (pp. 1-8). IEEE.
Gallo, M., & Marinelli, M. (2020). Sustainable mobility: A review of possible actions and policies. Sustainability, 12(18), 7499.
Gazzola, P. (2018). Behind the sharing economy: innovation and dynamic capability. Knowledge management in the sharing economy: cross-sectoral insights into the future of competitive advantage, 75-94.
Ghasri, M., Ardeshiri, A., & Rashidi, T. (2019). Perception towards electric vehicles and the impact on consumers’ preference. Transportation Research Part D: Transport and Environment, 77, 271-291)
Gilmore, L. J. G. M. (2023). Emmanuel Mounier's Singular and Relational Person: A Communitarian Personalist Understanding of Personhood (Doctoral dissertation, Université d'Ottawa/University of Ottawa)
Goodman, L. A. (1961). Snowball sampling. The annals of mathematical statistics, 148-170.
Grelle, S., & Hofmann, W. (2024). When and why do people accept public-policy interventions? An integrative public-policy-acceptance framework. Perspectives on Psychological Science, 19(1), 258-279
Gutiérrez‐i‐Puigarnau, E., & Van Ommeren, J. N. (2011). Welfare Effects of Distortionary Fringe Benefits Taxation: The Case of Employer‐Provided Cars. International Economic Review, 52(4), 1105-1122.
Hallegatte, S., Rogelj, J., Allen, M., Clarke, L., Edenhofer, O., Field, C. B., ... & Van Vuuren, D. P. (2016). Mapping the climate change challenge. Nature Climate Change, 6(7), 663-668.
Han, Y. J., Nunes, J. C., & Drèze, X. (2010). Signaling status with luxury goods: The role of brand prominence. Journal of marketing, 74(4), 15-30.
Hamari, J., Sjöklint, M., & Ukkonen, A. (2016). The sharing economy: Why people participate in collaborative consumption. Journal of the association for information science and technology, 67(9), 2047-2059.
Hart, R., Kyriakopoulou, E., & Lu, T. (2024). Urban transport policies and net zero emissions in the European Union. Annual Review of Resource Economics, 16.
Harris, S. R. (2003). Critiquing and expanding the sociology of inequality: Comparing functionalist, conflict, and interactionist perspectives. Quarterly Journal of Ideology, 25, 1-21.
Heffner, R. R., Kurani, K. S., & Turrentine, T. (2005). Effects of vehicle image in gasoline-hybrid electric vehicles; Bennett, R., & Vijaygopal, R. (2018). Consumer attitudes towards electric vehicles: Effects of product user stereotypes and self-image congruence. European Journal of Marketing, 52(3/4), 499-527.)
Hertzke, P., Müller, N., & Schenk, S. (2017). Dynamics in the global electric-vehicle market. McKinsey Center for Future Mobility.
Hertzke, P., Müller, N., Schenk, S., & Wu, T. (2018). The global electric-vehicle market is amped up and on the rise. McKinsey Cent. Futur. Mobil, 1, 1-8.
Hobson, K. (2001). Sustainable lifestyles: rethinking barriers and behaviour change. In Exploring sustainable consumption (pp. 191-209). Pergamon.)
Hurst, C., Gibbon, H. F., & Nurse, A. (2016). Social inequality: Forms, causes, and consequences. Routledge.;
Kemp, S. (1998). Perceiving luxury and necessity. Journal of economic psychology, 19(5), 591-606
Kim, S. W., & Brown, R. D. (2023). Development of a micro-scale heat island (MHI) model to assess the thermal environment in urban street canyons. Renewable and Sustainable Energy Reviews, 184, 113598.
Kristal, T., Cohen, Y., & Mundlak, G. (2011). Fringe benefits and income inequality. Research in Social Stratification and Mobility, 29(4), 351-369.
Jacob, J. C. (1981). Theories of social and educational inequality: From dichotomy to typology. British Journal of Sociology of Education, 2(1), 71-89.
Langbroek, J. H., Franklin, J. P., & Susilo, Y. O. (2016). The effect of policy incentives on electric vehicle adoption. Energy Policy, 94, 94-103.
Levin, J. (2004). Functionalism. Stanford
Li, L., Wang, Z., Gong, Y., & Liu, S. (2022). Self-image motives for electric vehicle adoption: Evidence from China. Transportation Research Part D: Transport and Environment, 109, 103383
Lindbeck, A. (1995). Welfare state disincentives with endogenous habits and norms. The Scandinavian Journal of Economics, 477-494.
Long, Z., & Axsen, J. (2022). Who will use new mobility technologies? Exploring demand for shared, electric, and automated vehicles in three Canadian metropolitan regions. Energy Research & Social Science, 88, 102506.
Loosveldt, G. (2012). Face-to-face interviews. In International handbook of survey methodology (pp. 201-220). Routledge.
Maqbool, R., Arul, T., & Ashfaq, S. (2023). A mixed-methods study of sustainable construction practices in the
UK. Journal of Cleaner Production, 430, 139087.
Maritain, J. (1939). Integral humanism and the crisis of modern times. The review of politics, 1(1), 1–17.
Matteucci M. & Stern P. (2025) Welfare Aziendale & Fringe Benefit, Maggioli)
McKay, S., Murray, M., & Macintyre, S. (2012). Justice as fairness in planning policy-making. International Planning Studies, 17(2), 147-162.
Modarelli, G. (2025). Corporate fallacy and potentials in the VUCA-D society: Re-identifying the self inside-out the organizations. Corporate And Business Strategy Review, 6(1), 228-229.
Modarelli, G., Sadraei, R., & Rainero, C. (2024). How to perceive sustainable moving and smart mobility today?: A cross-national comparative longitudinal perspective and the controversy of alternative transport systems. Journal of Cleaner Production, 468, 143121.
Modarelli, G., Sadraei, R., & Rainero, C. (2024). How to perceive sustainable moving and smart mobility today?: A cross-national comparative longitudinal perspective and the controversy of alternative transport systems. Journal of Cleaner Production, 468, 143121;
Mounier, E. (1989). Personalism. University of Notre Dame Press.
Müller, M., & Siebenhüner, B. (2007). Policy instruments for sustainability‐oriented organizational learning. Business Strategy and the Environment, 16(3), 232-245.
Nigro, N., & Policy, A. P. (2024). Electrifying US Transportation
Nilson, L. B., & Edelman, M. (1979). The symbolic evocation of occupational prestige. Society, 16(3), 57-64.
Nisbett, R. E., & Wilson, T. D. (1977). The halo effect: Evidence for unconscious alteration of judgments. Journal of personality and social psychology, 35(4), 250.
Onat, N. C., & Kucukvar, M. (2022). A systematic review on sustainability assessment of electric vehicles: Knowledge gaps and future perspectives. Environmental Impact Assessment Review, 97, 106867
Ou, S., Zhang, S., Lin, Z., & Davis, S. (2023). A method for determining optimal electric range by considering electric vehicle lightweighting on perceived ownership cost. Journal of Cleaner Production, 385, 135606;
Pasternak, M., & Rico, C. (2008). Tax interpretation, planning, and avoidance: Some linguistic analysis. Akron Tax Journal, 23(1), 2;
Pedersen, J. S., & Wilkinson, A. (2018). The digital society and provision of welfare services. International Journal of Sociology and Social Policy, 38(3/4), 194-209.
Plötz, P., Wachsmuth, J., Sprei, F., Gnann, T., Speth, D., Neuner, F., & Link, S. (2023). Greenhouse gas emission budgets and policies for zero-Carbon road transport in Europe. Climate Policy, 23(3), 343-354
Porat, M. U. (2009). The information economy: definition and measurement. In Rise of the knowledge worker (pp. 101-131). Routledge.
Prakash, S., Apoorva, D. L., Omar, J. A., & Kumar, A. (2016). Strategy For The Development Of Smart Cities. International Journal of Advance Engineering and Research Development, 3(5).;
Rogers E.M. (1962) Diffusion of Innovations, New York, Free Press Macmillan
Roopa, S., & Rani, M. S. (2012). Questionnaire designing for a survey. Journal of Indian Orthodontic Society, 46(4_suppl1), 273-277.
Saaty, R. W. (1987). The analytic hierarchy process—what it is and how it is used. Mathematical modelling, 9(3-5), 161-176.
Solomon, M. R. (2002). The value of status and the status of value. In Consumer value (pp. 79-100). Routledge.
Sato, Y. (2009). How to measure human perception in survey questionnaires. International Journal of the Analytic Hierarchy Process, 1(2).
Secinaro, S., Brescia, V., Calandra, D., & Biancone, P. (2021). Towards a hybrid model for the management of smart city initiatives. Cities, 116, 103278.
Stephenson, D., & Vracheva, V. (2015). Corporate social responsibility and tax avoidance: A literature review and directions for future research. Available at SSRN 2756640
Stern, D. I., & Kaufmann, R. K. (2014). Anthropogenic and natural causes of climate change. Climatic change, 122, 257-269.
Swain, M., Nadimpalli, R., Das, A. K., Mohanty, U. C., & Niyogi, D. (2023). Urban modification of heavy rainfall: a model case study for Bhubaneswar urban region. Computational Urban Science, 3(1), 2.
Tumin, M. (1953). “Some Principles of Stratification: A Critical Analysis”, American Sociological Review 18:387-394.
Turoń, K. (2023). Car-sharing systems in smart cities: a review of the most important issues related to the functioning of the systems in light of the scientific research. Smart Cities, 6(2), 796-808.
Vagnoni, E., & Moradi, A. (2018). Local government's contribution to low carbon mobility transitions. Journal of Cleaner Production, 176, 486-502.
Van Ommeren, J., Van Der Vlist, A., & Nijkamp, P. (2006). Transport‐related fringe benefits: Implications for moving and the journey to work. Journal of Regional Science, 46(3), 493-506.
Vătămănescu, E. M., Nicolescu, L., Gazzola, P., & Amelio, S. (2023). Integrating smart mobility and electric car sharing adoption in a common framework: Antecedents and mediators. Journal of Cleaner Production, 418, 138254.
Venhoeven, L. A., Bolderdijk, J. W., & Steg, L. (2016). Why acting environmentally-friendly feels good: Exploring the role of self-image. Frontiers in Psychology, 7, 1846.
Venkatesh V., Bala, H. (2008). Technology Acceptance Model 3 and a Research Agenda on Interventions, Decision Sciences, Vol.39, 273-315.
Venkatesh V., Davis F. (2000). A Theoretical Extension of the Technology Acceptance Model: Four Longitudinal Field Studies. Management Science, Vol.46, No.2, 186–204.
Venkatesh V., Davis, F.D. (1996). A Model of the Antecedents of Perceived Ease of Use: Development and Test, Decision Sciences, Vol.27, 451-481.
Venkatesh V., Morris M., Davis G. & Davis, F. (2003). User Acceptance of Information Technology: Toward a Unified View, MIS Quarterly, Vol.27, No.3, 425–478.
Wawer, M., Grzesiuk, K., & Jegorow, D. (2022). Smart mobility in a Smart City in the context of Generation Z sustainability, use of ICT, and participation. Ener.
Wells, A. (1979). Conflict theory and functionalism: Introductory sociology textbooks, 1928-1976. Teaching Sociology, 429-437.
Wibowo, A. S., & Septiari, D. (2023). How does the public react to the electric vehicle tax incentive policy? A sentiment analysis. Journal of Tax Reform, 9(3), 413-429.
Williams, F. (2003). Social relations, welfare and the post-Fordism debate. In Towards a post-fordist welfare state? (pp. 49-73). Routledge.;
Winkler, L., Pearce, D., Nelson, J., & Babacan, O. (2023). The effect of sustainable mobility transition policies on cumulative urban transport emissions and energy demand. Nature Communications, 14(1), 2357.
Witt, U. (2021). Does sustainability-promoting policy making reduce our welfare?. Ecological Economics, 188, 107130.
Wundt, W.M. (1886), Ethik: Eine Untersuchung der Thatsachen und Gesetze des Sittlichen Lebens, Enke, Stuttgart.
Young, W., Davis, M., McNeill, I. M., Malhotra, B., Russell, S., Unsworth, K., & Clegg, C. W. (2015). Changing behaviour: successful environmental programmes in the workplace. Business Strategy and the Environment, 24(8), 689-703.
EJSICE has been approved for inclusion in DOAJ. The DOAJ listing of the journal is available at 
EJSICE is a member of 
EJSICE is indexed by 
EJSICE is listed in the ANVUR (Italian National Agency for the Evaluation of Universities and Research Institutes) as a scientific journal in AREA 13 - Economic and Statistical Sciences and AREA 14 - Political and Social Sciences. 
