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Study on Vehicule Taxation in the Member States of the European Union

Listed author(s):
  • Consultores em Transportes Inovacao e Sistemas
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    Vehicle taxation in the European context has been an increasingly discussed subject in the last few years. Despite all the convergence treaties that have been driving European policies, this issue remains deserving an exception regime within Europe, where the existing country borders are still making the difference for those aspiring to own a vehicle. Different vehicle taxation systems in the various countries are commonly seen as hindrances to such convergence, deserving an in-depth analysis from which further knowledge should arise. The study that has been undertaken has evaluated these hindrances in the context of the European Member States, developing a clear understanding of the current situation, modelling expected changes in response to possible changes of taxation schemes and presenting an interpretation of the results achieved as well as policy recommendations built on those.

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    File Function: final version, 2002
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    Paper provided by Directorate General Taxation and Customs Union, European Commission in its series Taxation Studies with number 0007.

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    Length: 175 pages
    Date of creation: Jan 2002
    Handle: RePEc:tax:taxstu:0007
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