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Table 10 Performance and score of vehicle tax

From: European road transport policy assessment: a case study for Germany

Performance

Score

Refs.

Target achievement

 (1)

In 2020, the state income from motor vehicle tax was 9.53 Bil. € in Germany (passenger cars, LDV and HDV)

[65]

 (2)

Fuel efficiency and operating cost reduction are not the primary choice objective. Therefore, the effects of CO2-related taxing are not as effective as for commercial vehicles. (see Fig. 3)

[4]

 

The staggered tax system for passenger cars taxes high-polluting vehicles more heavily than the previous linear system

Older emission standards and diesel vehicles will face higher taxes as a result of this system

[81]

[81]

Cost-efficiency

 Not evaluated due to lack of data and studies

  

Practical feasibility

 A reason given for levying the tax is the individual use of public infrastructure and the occupation of public space while parking

[76]

 Calculation based on Euro standard, engine type (diesel, gasoline, Wankel, alternative), displacement, CO2 emissions from test cycles

[81]

 Average vehicle age increased from 7.7 years in 2005 to 8.2 years, which induced a more extended usage of vehicles and older technology (see Additional file 1: SM 15)

[54]