TAXATION ON ACQUISITION OF VEHICLES
UTFORMING AV ENGANGSAVGIFTER PA BILER
This report contains an evaluation of tax profile and tax base as to taxing on acquisition of motor vehicles, i.e. passenger cars, vans, and small buses. It is proposed that the value of vehicles should be skipped as a tax base and replaced by vehicle weight, cylinder volume and motor effect.
- Text in Norwegian; summary in English.
Norwegian Institute of Transport EconomicsGransesvingen 7, P.O. Box 6110, Etterstad
Oslo, Norway N-0602
- SKARSTAD, O
- Publication Date: 1995-11
- Pagination: 53 p.
- TRT Terms: Taxation; Vehicle weight
- Uncontrolled Terms: Cylinders
- Old TRIS Terms: Vehicle cost
- Subject Areas: Finance; Highways;
- Accession Number: 00728705
- Record Type: Publication
- Report/Paper Numbers: TOI-1017/1995
- Files: TRIS
- Created Date: Nov 24 1996 12:00AM