Abstract
Car taxation is at a very high level in Denmark. The tax is however mainly a registration tax on the purchase of a car, whereas the externalities are overwhelmingly connected to the car use. In the paper, the possibilities of a change in car taxation system within the present government 'tax stop' as well as consequences for mobility are analysed. Two scenarios are considered, one where all car taxation is transferred to petrol taxes, the other where a 'kilometre tax' dependent on the fuel of economy of the car is introduced.
| Translated title of the contribution | Taxation of cars and car driving |
|---|---|
| Original language | Danish |
| Journal | Samfundsøkonomen |
| Issue number | 2 |
| Pages (from-to) | 23 |
| Number of pages | 4 |
| ISSN | 0108-3937 |
| Publication status | Published - 2007 |