MODIFICATION OF FISCAL RULES IN THE AREA OF TRAFFIC AND TRANSPORT

WIJZIGING VAN FISCALE REGELINGEN OP HET TERREIN VAN VERKEER EN VERVOER

The increasing mobility, in particular the growth of car transport, is attended with disadvantageous aspects like congestion and pollution. Therefore the national government has considered to modify the fiscal rules which improve mobility by car. The rules for costs and compensation in commuting traffic, the private use of the company car, and the discussion of costs and compensations related to business traffic, were all considered within the framework of wages and income tax legislation. A number of those fiscal rules is also liable to the proposed simplification of the whole fiscal rules. Three scenarios are studied. In all scenarios the mobility will not really change. Most tax payers cannot escape the taxes by modifying their mobility. In one scenario the use of public transport can increase with 10 to 15 percent. Environmental pollution will decrease, especially in urban areas, as a result of decreasing use of the car.

• Corporate Authors:

  Instituut voor Onderzoek Overheidsuitgaven

  Oranjestraat 8
  The Hague,   Netherlands 
• Authors:
  • VAN DER KOLK, H L
  • Poelert, J D
• Publication Date: 1988-7

Language

• Dutch

Media Info

• Pagination: 76 p.
• Serial:
  • Issue Number: 17

Subject/Index Terms

• TRT Terms: Air pollution; Federal government; Jobs; Mobility; Public transit; Sound; Taxes; Traffic; Traffic congestion; Transportation; Work trips
• Uncontrolled Terms: Modifications; Use
• Geographic Terms: Netherlands
• Subject Areas: Operations and Traffic Management; Transportation (General);

Filing Info

• Accession Number: 00482014
• Record Type: Publication
• Source Agency: Transport and Road Research Laboratory (TRRL)
• Files: ITRD, TRIS
• Created Date: Apr 30 1989 12:00AM