Environmental impacts of changes in vehicles taxes

Since 2008 there have been many structural changes in vehicle taxes in the Netherlands and this is set to continue in the years ahead (2016-2020, as laid down in the so-called Autobrief II). At the request of the Netherlands Society for Nature and Environment, CE Delft has looked into the (actual and projected) consequences of all these changes for the CO2 emissions and fuel consumption of the Dutch passenger car fleet, using the dedicated computer model DYNAMO. The influence of the (actual and projected) changes on the average tax burden for private car owners was also examined, distinguishing a range of vehicle categories.

The main conclusions of the study are that the changes implemented since 2012 have led to a ‘de-greening’ of car taxes, a trend that will in all likelihood continue in 2016-2020. The changes have also meant a substantial decrease in the average tax burden for private car owners since 2008. For the coming years (2016-2020) a further decrease seems likely, above all as a result of the scheduled phasing-out of the Vehicle Purchase Tax. On the other hand there will be an increase in the tax for leased vehicles.

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