The impact of company-car taxation policy on travel behavior

This paper explores the impact of company car taxation on travel behavior. It focuses on a nationwide case study in Israel, which experienced a massive growth in the extent of company cars and which has implemented various policy changes in the taxation of company cars. A survey of 400 employees who have a company car and 230 employees who have only a privately owned car clearly points out the significant impact exerted by company cars on travel behavior, negatively affecting sustainable transportation development. The practice of and taxation policy in regard to the company car result in considerable extra mileage and encourage car usage by the employee's entire household. Changes in the taxation of a company car as well as in employer's policy toward company car usage may bring about a significant change in drivers' decisions regarding the willingness to have a company car and their travel behavior.

• Record URL:
  • http://www.sciencedirect.com/science/article/pii/S0967070X11001041
• Availability:
  • Find a library where document is available. Order URL: http://worldcat.org/oclc/29485010
• Supplemental Notes:
  • Abstract reprinted with permission from Elsevier.
• Authors:
  • Shiftan, Yoram
  • Albert, Gila
  • Keinan, Tamar
• Publication Date: 2012-1

Language

• English

Media Info

• Media Type: Print
• Features: Figures; References; Tables;
• Pagination: pp 139-146
• Serial:
  • Transport Policy
  • Volume: 19
  • Issue Number: 1
  • Publisher: Elsevier
  • ISSN: 0967-070X
  • Serial URL: http://www.elsevier.com/locate/issn/096707X

Subject/Index Terms

• TRT Terms: Automobile ownership; Automobile travel; Case studies; Economic policy; Employee benefits; Employer sponsored transportation; Mode choice; Stated preferences; Taxation; Transportation policy; Travel behavior
• Uncontrolled Terms: Company vehicles
• Geographic Terms: Israel
• Subject Areas: Economics; Highways; Passenger Transportation; Policy; I10: Economics and Administration; I72: Traffic and Transport Planning;

Filing Info

• Accession Number: 01361409
• Record Type: Publication
• Files: TRIS
• Created Date: Jan 25 2012 2:23PM