Study on vehicle taxation in the member states of the European Union

Alternative title:	Final report
Year of publication:	2002-01-25
Institutions:	Consultatores em Transportes Inova,cao e Sistemas ; TIS.PT ; Infras, Consulting, Analysis & Research (contributor) ; Erasmus University <Rotterdam> (contributor) ; Deutsches Institut für Wirtschaftsforschung (contributor)
Publisher:	Europäische Kommission / Generaldirektion Steuern und Zollunion
Subject:	Kraftfahrzeugsteuer \| Motor vehicle tax

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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

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