| 2910 |
Creator |
99fe1512a1ee9c6d5272fc1d6e928d6b |
| 2910 |
Creator |
fd97f16977b3f5573afa1ea41faa171c |
| 2910 |
Creator |
ext-f18b92ab43470c74c1452688c469f502 |
| 2910 |
Creator |
ext-abf6e688c0f71760ad72adc2b887bc33 |
| 2910 |
Creator |
ext-42b86826d030ca1013852226566db956 |
| 2910 |
Date |
2006-03 |
| 2910 |
Is Part Of |
repository |
| 2910 |
Is Part Of |
p01441647 |
| 2910 |
abstract |
Correctly 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 price the real costs of car travel properly, 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 UK government, which is currently working
on addressing this very issue. In addition to reporting the British situation, the
paper also uses a series of case studies to outline how this same process has been
approached in the USA, Ireland, Germany, the Netherlands, Switzerland and Norway,
and how successful they have been thus far with respect to transportation demand management
objectives. It then draws conclusions about which direction policy‐makers should be
aiming for in the future. |
| 2910 |
authorList |
authors |
| 2910 |
issue |
2 |
| 2910 |
status |
peerReviewed |
| 2910 |
uri |
http://data.open.ac.uk/oro/document/11648 |
| 2910 |
uri |
http://data.open.ac.uk/oro/document/13958 |
| 2910 |
uri |
http://data.open.ac.uk/oro/document/236 |
| 2910 |
uri |
http://data.open.ac.uk/oro/document/7194 |
| 2910 |
volume |
26 |
| 2910 |
type |
AcademicArticle |
| 2910 |
type |
Article |
| 2910 |
label |
Potter, Stephen ; Enoch, Marcus ; Rye, Tom; Black, Colin and Ubbels, Barry (2006).
Tax treatment of employer commuting support: an international review. Transport Reviews,
26(2) pp. 221–237. |
| 2910 |
label |
Potter, Stephen ; Enoch, Marcus ; Rye, Tom; Black, Colin and Ubbels, Barry (2006).
Tax treatment of employer commuting support: an international review. Transport Reviews,
26(2) pp. 221–237. |
| 2910 |
Title |
Tax treatment of employer commuting support: an international review |
| 2910 |
in dataset |
oro |