DOI: 10.1007/S11116-007-9152-6
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摘要: Transportation analysis emphasizes the necessity to internalize transport externalities of car usage through taxation. Yet taxation decisions are often made with non-transport goals in mind. In such cases, policies ‘by way.’ This paper examines a case: Israel’s policy on company cars. It shows that current result increasing numbers cars and growing users who not sensitive marginal cost use make excessive car. As result, significant portion Travel Demand Management (TDM) measures cannot affect this group. The Israeli case tax reform demonstrates problematic effect does take its overall consequences other fields into account thereby impairs efforts reduce negative impacts system. Also, it importance institutional aspects policymaking.