This paper empirically assesses the impact of a discontinuous tax schedule on prices, markups and product assortment in the Brazilian automobile industry. To this end, I estimate a structural, equilibrium model of demand and supply for over a hundred different models and engine sizes of...

In 2021, Germany adjusted its vehicle taxation scheme, resulting in a disproportionate increase in the tax burden for vehicles with high carbon emission intensity. This article presents empirical evidence on the impact of Germany's vehicle taxation and its reforms on automobile emissions. To...

This study analyzes the distribution of frequency and income share of four direct taxes among Brazilian households - property tax, vehicle tax, personal income tax on labor income, and social contributions - per income and geographical strata, based on the last two Household Budget Surveys of...

Over the last 20 years, sub-Saharan African (SSA) countries have experienced significant economic growth and consequently growing levels of motorisation. Though overall levels of motorisation in SSA are still relatively low, with a high number of poor-quality vehicles concentrated in large...

This study analyzes the distribution of frequency and income share of four direct taxes among Brazilian households – property tax, vehicle tax, personal income tax on labor income, and social contributions – per income and geographical strata, based on the last two Household Budget Surveys...

A tax on vehicle emissions can efficiently induce all of the cheapest forms of abatement. Consumers could drive less, buy a smaller car with better gas mileage, use cleaner gasoline, and repair pollution control equipment (PCE). However, the technology is not yet available to measure and tax...

In countries, such as Singapore, that have implemented vehicle congestion policies, recent years have seen a shift towards motor vehicle taxes based on car use. Ownership taxes reduce the number of cars on the road, leaving the price per trip largely unaffected. Use taxes such as fuel taxes and...

This study aims to analyze the influence of motor vehicle taxpayers' trust in government authority and tax sanctions on motor vehicle taxpayer compliance. This research is experimental research with 76 accounting student participants who are taking a Taxation course. The analysis method uses...

Some of the European Union member states try to tackle the issue of CO2 emissions generated by the transport sector through environmental registration taxes. The aim of the present research is to ascertain whether they use distorting and unfair parameters represented, in particular, by graduated...

In Italy, in 2011 the Superbollo tax was introduced for newly registered cars exceeding 185 kW. Although the aim of the tax was not to reduce CO2 emission as it was actually aimed at increasing government revenues during the economic crisis, we show that it had significant and unexpected impacts...

A tax on fuel combined with tax-exemptions or subsidies for purchase of fuel-efficient vehicles is implemented in many countries to reduce greenhouse gas emissions and other negative externalities from road traffic. This study, however, shows that a tax on fuel should be combined with heavier...

Abstract: The CO₂emissions from passenger cars is declining. Some changes are due to ever improved technology provided by car manufacturers and others induced by political regulation. The report investigates the recent changes in CO₂intensity in the car fleets in the Nordic countries. The...

The volume of pollution produced by an automobile is determined by driver's behavior along three margins: (i) vehicle selection, (ii) kilometers driven, and (iii) on-road fuel economy. The first two margins have been studied extensively, however the third has received scant attention. How...

The lack of growth in the Brazilian sugarcane-ethanol complex since the 2008 financial crisis has been blamed on policies: lower mandate, holding gasoline prices below world levels, high fuel taxes, and inadequate fuel tax exemptions for ethanol. This paper develops an empirical model of the...

Policymakers have been considering vehicle and fuel taxes to reduce transportation greenhouse gas emissions, but there is little evidence on the relative efficacy of these approaches. We examine an annual vehicle registration tax, the Vehicle Excise Duty (VED), which is based on carbon emissions...

Road funds like the Motor Vehicle User's Charge (MVUC) Fund in the Philippines are a kind of earmarked funds. Though without shortcomings, earmarking funds through the MVUC continues to be relevant as it is able to ensure a stable flow of resources for public road expenditures. The study...

This paper reviews the literature on the fiscal policy instruments commonly used to reduce transport sector externalities. The findings show that congestion charges would reduce vehicle traffic by 9 to 12 percent and significantly improve environmental quality. The vehicle tax literature...

Fiscal policies are used to improve vehicle fuel efficiency and reduce CO2 emissions in the transport sector. Years of forceful reform in Norway may be seen as informative. From 2007, Norway has linked its new vehicle registration tax to CO2 intensities, later adapting it into a feebate form. We...

To what extent have national fiscal policies contributed to the decarbonisation of newly sold passenger cars? We construct a simple model that generates predictions regarding the effect of fiscal policies on average CO2 emissions of new cars, and then test the model empirically. Our empirical...

In 2007, the Norwegian government reformed the vehicle registration tax in order to reduce the carbon intensity of the new car fleet by incentivizing the purchase of more fuel efficient cars. This paper identifies the impact of the new tax structure on three main dimensions: (i) the average CO2...

In many economies, motor fuel taxes have long been the main instruments for generating tax revenues from the transport sector. Nowadays they are also rationalized on the grounds of reducing congestion, carbon emissions, local air pollution, energy dependency, and sometimes accident costs....

In 2007, the Norwegian government reformed the vehicle registration tax in order to reduce the CO2 emissions intensity of the new car fleet by incentivizing the purchase of more fuel efficient cars. This paper identifies the impact of the new tax structure on four dimensions: 1) the average CO2...

Using three years of data from the 47 prefectures of Japan, we estimate behavior of households who simultaneously make discrete decisions about vehicle ownership and continuous decisions about driving distance. We use the estimated parameters to calculate elasticities and to simulate the effects...

Die Kfz-Steuer richtet sich auch nach der Neuregelung zum 1.7.2009, bei der CO2-Emissionen einbezogen werden, vor allem nach dem Hubraum eines Pkw. Das Volumen des Hubraums sagt jedoch nicht genug über den tatsächlichen Umweltverbrauch eines Kraftwagens aus. Der Autor schlägt daher eine neue...

In this paper, we explore automobile fuel efficiency policies in the presence of two externalities i) a global environmental problem; and ii) international innovation spillovers. Using a simple model with two regions, we show that both a fuel tax and a tax on vehicles based on their fuel economy...

Using three years of data from the 47 prefectures of Japan, we estimate behavior of households who simultaneously make discrete decisions about vehicle ownership and continuous decisions about driving distance. We use the estimated parameters to calculate elasticities and to simulate the effects...

Australia is falling behind the international trend towards low carbon transport to reduce greenhouse gas (GHG) emissions. For instance, in 2012 the Australian Government forecasts that road transport emissions will continue to increase to 2020 and then slow to 2030 because of higher oil prices...

Using three years of data from the 47 prefectures of Japan, we estimate behavior of households who simultaneously make discrete decisions about vehicle ownership and continuous decisions about driving distance. We use the estimated parameters to calculate elasticities and to simulate the effects...

Using three years of data from the 47 prefectures of Japan, we estimate behavior of households who simultaneously make discrete decisions about vehicle ownership and continuous decisions about driving distance. We use the estimated parameters to calculate elasticities and to simulate the effects...