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Fiscale instrumenten in verkeer

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Series / Report no.
Open Access
Type
Report
Language
nl
Date
2000-07-05
Research Projects
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Journal Issue
Title
Fiscale instrumenten in verkeer
Translated Title
Fiscal instruments for traffic
Published in
Abstract
Het rapport geeft een overzicht van de verschenen literatuur op het gebied van de effecten van fiscale instrumenten binnen de doelgroep verkeer en vervoer. Vier instrumenten zijn in beschouwing genomen namelijk het reiskostenforfait, de overdrachtsbelasting, de verhuiskostenaftrek en de autokostenfictie. Mogelijke effecten van deze instrumenten op de mobiliteit, congestie en CO2-emissie zijn bekeken. De conclusie van dit rapport is dat de beschouwde fiscale instrumenten een klein effect hebben op de mobiliteit, congestie en CO2-emissie.
This report gives a review of Dutch literature on the effects of fiscal instruments for traffic. A review is given on four policy measures, e.g. travel-cost allowances for commuters, conveyance tax, compensation for moving expenses and fiscal addition for car expenses. Possible effects of these fiscal instruments on mobility (commuting mileage), CO2-emission and congestion are reviewed. The research on the effects of conveyance tax, compensation for moving expenses and fiscal addition for car expenses is rather limited. More research has been done on allowances for commuters, mainly because abolition of these allowances was in discussion in the Netherlands for quite some time. It is concluded that the reviewed financial measures have a small effect on the number of carkilometres travelled, congestion and CO2-emission.
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