Taxing vehicles, fuels, and road use

Abstract

This series is designed to make available to a wider readership selected studies drawing on the work of the OECD Centre for Tax Policy and Administration. Authorship is usually collective, but principal writers are named. The papers are generally available only in their original language (English or French) with a short summary available in the other. OECD Working Papers should not be reported as representing the official views of the OECD or of its member countries. The opinions expressed and arguments employed are those of the author(s). Working Papers describe preliminary results or research in progress by the author(s) and are published to stimulate discussion on a broad range of issues on which the OECD works. Comments on Working Papers are welcomed, and may be sent to the Centre for Tax Policy and Administration, OECD,

Switzerland and European Union: Specifics of Trade and Investment Relations

“…Decreasing tax benefits associated with a company car would diminish incentives for employees to take part of their salary as a car and reduce forgone revenues. The scope of the distance-based transport tax could be expanded beyond heavy vehicles and congestion charging introduced to price congestion and road use more effectively (van Dender, 2019;ITF, 2018b;OECD, 2017c). Teleworking also reduces reduce high-carbon transport demand and can boost well-being.…”