Core of the planned study is the analysis of the incentive effects of the current fiscal framework conditions relevant for the passenger car segment as well as the development and evaluation of reform options.
Depending on how transport policy instruments are designed, as vehicle and company car taxation, it has a decisive influence on the purchase decisions.
Starting point for the project is a description of the current vehicle taxation system in Germany and how it has changed since 2009, when the last major reform was carried out. The project shows what the current incentive effects of vehicle taxation look like for different vehicle groups and vehicle owners. In addition, a comparison is made with tax regulations in various selected European countries. Based on this, quantitative assessments of the current vehicle tax and its effectiveness, as well as potential reform options, will be presented in the further course of the project.
Company car taxation in particular not only affects the composition of new car fleets, but also influences vehicle use. In view of this, as well as the vehicle equipment of households, a household survey will be conducted in Germany to shed more light on these aspects.
Currently there are no publications available for this project
01. April 2021
30. April 2022
Dr. Mark Andor
Finanzwirtschaftliche Forschungsinstitut an der Universität zu Köln , Finanzwissenschaftliches Forschungsinstitut an der Universität zu Köln