• TABLE OF CONTENTS
  • EXECUTIVE SUMMARY
  • 1. INTRODUCTION
  • 1.1 PURPOSE AND SCOPE OF THE STUDY
  • 1.2. METHODOLOGICAL ORGANISATION OF THE STUDY AND STRUCTURE OF THE REPORT
  • 2. State of the Art
  • 2.1. BACKGROUND INFORMATION
  • 2.1.1. Car ownership and mobility
  • 2.1.2. Passenger vehicles fleet
  • 2.1.3. Scrappage shemes and their influence
  • 2.2. CHARACTERISATION OF VEHICLE TAXATION SYSTEMS
  • 2.2.1. Theoretical background and policy context
  • 2.2.2. Taxation structures
  • 2.2.3. Tax revenue optimisation
  • 2.2.4. Taxation earmarking
  • 2.3. VEHICLE TAXATION IMPACTS
  • 2.3.1. National Budgets
  • 3 IMPACTS OF DIFFERENT TAXATION SYSTEMS
  • 3.1 THE FUNCTIONING OF THE INTERNAL MARKET
  • 3.1.1 European citizens
  • 3.1.2 Vehicle fleets
  • 3.1.3 European car market
  • 3.1.4 Tax avoidance
  • 3.1.5 Identification and Assessment of Barriers to the Internal Market
  • 3.2 IMPACT ON CONSUMERS. (ECONOMIC AND SOCIAL COSTS)
  • 3.2.1. Lack of transparency within national vehicle taxation systems
  • 3.2.2 Tax Refunds and Double Taxation
  • 3.2.3 Tax evasion
  • 3.2.4. Scrapping Schemes and Abandoned Vehicles
  • 3.2.5. Weight of taxes in the purchasing power and associated equity issues
  • 3.2.6. Market transparency and the EURO introduction in 2002
  • 4. EFFECTS OF VEHICLE TAXATION CHANGES
  • 4.1. METHODOLOGICAL ISSUES
  • 4.1.1. Approach and Hypothesis
  • 4.1.2. Model specifications
  • 4.1.3. The variables and data basis
  • 4.2. DIRECT AND INDIRECT IMPACTS OF DIFFERENT TAXATION LEVELS
  • 4.2.1. Overview
  • 4.2.2. Car Prices
  • 4.2.3 Car demand
  • 4.2.4 Vehicle Age and Structure
  • 4.2.5 Conclusions
  • 4.3. MODELLING BUDGET NEUTRAL POLICY CHANGES
  • 4.3.1. Scenario Characteristics
  • 4.3.2. Resulting tax levels
  • 4.3.3. Impact analysis
  • 4.3.4. CTL (Circulation Tax over Vehicle Lifetime) Sensitivity Analysis
  • 4.3.5 Impact on market distortions and social costs
  • 4.4. INTERPRETATION OF THE RESULTS
  • 5. CONCLUSIONS AND RECOMMENDATIONS
  • BIBLIOG