Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/181216 
Authors: 
Year of Publication: 
2018
Citation: 
[Journal:] DIW Weekly Report [ISSN:] 2568-7697 [Volume:] 8 [Issue:] 32 [Publisher:] Deutsches Institut für Wirtschaftsforschung (DIW) [Place:] Berlin [Year:] 2018 [Pages:] 289-298
Publisher: 
Deutsches Institut für Wirtschaftsforschung (DIW), Berlin
Abstract: 
Duties and taxes on cars are an important source of revenue for European governments and the tax systems are also designed with the goal of achieving environmental policy objectives. A systematic and quantitative comparison of passenger car taxation in 30 European countries shows significant differences among them. However, in almost every country, the use of vehicles with diesel engines is taxed less than that of cars with gasoline engines, and the share of fixed charges (on acquisition, registration, and ownership) is higher than the share of use-related levies. Germany has shifted its position with regard to both types of tax and now ranks low in terms of the overall tax burden. However, the German motor vehicle tax is neither fiscally profitable nor does it have the desired effect. Energy tax rates have remained the same since 2003 and its real value has declined by a fifth in real terms. With this in mind, both types of taxes are in need of reform and increasing the diesel tax should be a priority.
Subjects: 
environmental taxes
technological change
government policy
transportation
regulatory policies
JEL: 
H23
O38
Q52
R48
Document Type: 
Article

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