An sssessment of the social costs and benefits of vehicle tax reform in Ireland

Abstract

JEL Classification: D61, H23, Q51, Q53, R48 OECD Environment Working Papers are available at www.oecd.org/environment/workingpapers.htm JT03456219 OFDEThis document, as well as any data and map included herein, are without prejudice to the status of or sovereignty over any territory, to the delimitation of international frontiers and boundaries and to the name of any territory, city or area.

The Norwegian CO2-differentiated motor vehicle registration tax

“…The point made in Levinson (2019[12]), that fuel efficiency standards raise the costs of cars in a regressive way thus applies also to Norway's differentiated registration taxes, but somewhat less harshly: by raising the bonus-part of the bonus-malus structure, cars could be more affordable while equally less carbon intensive, so car taxation could be less regressive, but then less revenue raising. 9 This type of questions and concerns are illuminated in the following section.…”