“…Despite this focus and the need to meet legislated short and medium targets, there is a gap in understanding the carbon emission reduction effects of individual vehicle tax policies. The evidence we have is mostly ex-ante (Bastani et al, 2012;BenDor and Ford, 2006;Greene, 2009;Greene et al, 2005;Haan et al, 2006;Skippon et al, 2012;Spitzley et al, 2005), with some notable attempts of ex-post evaluation of fiscal policy instruments on passenger car sales and CO2 emissions (Ryan et al, 2009), car taxation policy in Ireland (Rogan et al, 2011) and the car registration fee in the Czech Republic (Zimmermannova, 2012). However, with the exception of Spitzley et al (2005) and Bastani et al (2012), none of these are on a life cycle analysis basis which not only looks at direct (or tailpipe, at source) GHG emissions but also takes into consideration indirect GHG emissions from fuel supply, vehicle production, maintenance and scrappage.…”