Well, to be fair... people who travel on business extensively arguably earn more money on the job than the average store clerk. I can only say, I'm decently compensated for my work and probably would earn much less if I would do a 40hrs/week desk job. Also, I can see, that collecting points is a big benefit other people do not have. Flying F and staying in high end hotels all for free? Of course that is benefit. And something e.g. my colleagues in the back office doing all the work on getting orders fulfilled won't ever have the option to get. But like you said, they are at home a night and they have rarely the problem of having so much work that they virtually work around the clock - with short sleep breaks...

The question is, as long as a fair value cannot be determined for points/miles I find it unfair to tax the benefit. Since I never know how much I would be taxed. Assuming they will tell me I have to to tax every mile as 1 SEK in benefit, I would say "Thanks, but I won't credit any miles" and negotiate a higher renumeration instead. If it would be 1 SEK for 1000 miles, I would probably say: "Here have the tax money".