Your third point is a good one. It would take a very clever reframing so the public understands the rationale, although it's doubtful that could ever happen. R

Your third point is a good one. It would take a very clever reframing so the public understands the rationale, although it's doubtful that could ever happen. Regarding your second point, how does this become more of a concern when corporate tax rates are low? If a company buys an employee a car using pretax income, that will be tax free regardless of the capital gains or corporate tax rates.