potter et al international tax Transport Reviews 26 5 05.pdf (146.06 kB)
The tax treatment of employer commuting support: an international review
journal contribution
posted on 2008-05-08, 16:01 authored by Stephen Potter, Marcus EnochMarcus Enoch, Tom Rye, Colin Black, Barry UbbelsCorrectly pricing transport behaviour to take account of the ‘external’ costs such as congestion, and
emissions imposed on society by excessive car use has long been a tenet of effective Transportation
Demand Management. But while policy makers have striven to increase public transport subsidies,
raise petrol taxes, and introduce road user charging schemes to properly price the real costs of car
travel, in most cases correcting the wider influences of the personal tax regime has begun only
relatively recently.
This paper is based on work undertaken for the Department of the Environment, Transport, and the
Regions, and the Inland Revenue of the United Kingdom Government, which is currently working on
addressing this very issue. In addition to reporting the British situation, it also uses a series of case
studies to outline how this same process has been approached in the United States, Ireland, Germany,
Netherlands, Switzerland and Norway, and at how successful they have been thus far with respect to
TDM objectives. It then draws conclusions as to which direction policy makers should be aiming for in
the future.
History
School
- Architecture, Building and Civil Engineering
Citation
POTTER, S. ... et al, 2006. The tax treatment of employer commuting support: an international review. Transport reviews, 26 (2), pp. 221-237Publisher
© Taylor & FrancisPublication date
2006Notes
This is a journal article. It was published in the journal, Transport reviews [© Taylor & Francis]. The definitive version is available at: http://www.informaworld.com/smpp/title~content=t713766937ISSN
0144-1647;1464-5327Language
- en