Research Output
Tax and green transport plans: a survey of UK experience
  The widespread adoption of Green Transport Plans (GTPs) by employers has become an important aim of the {UK} government transport policy as it tries to find ways of reducing transport demand. However, the tax treatment of employee benefits that form part of many {GTPs} has been identified by the government and others as a potential barrier to their adoption. Based on telephone interviews with employers and meetings with tax and transport experts, this paper confirms this perception. It also explains precisely how tax forms a barrier to {GTP} implementation, reviews the approaches taken to this problem in three other countries and makes outline proposals for reform and further research.

  • Type:

    Article

  • Date:

    31 October 1999

  • Publication Status:

    Published

  • DOI:

    10.1016/S0967-070X(99)00021-9

  • Cross Ref:

    S0967070X99000219

  • ISSN:

    0967-070X

  • Library of Congress:

    HE Transportation and Communications

  • Dewey Decimal Classification:

    388 Transportation; ground transportation

Citation

Potter, S., Rye, T., & Smith, M. (1999). Tax and green transport plans: a survey of UK experience. Transport Policy, 6(4), 197-205. https://doi.org/10.1016/S0967-070X%2899%2900021-9

Authors

Keywords

Green transport plans, Reducing transport demand, Complementary corporate tax incentives

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