公务车税收政策对出行行为的影响

The Impact of Company-car Taxation Policy on Travel Behavior

通过对以色列的案例研究,探讨了公务车税收政策对出行行为的影响。以色列的公务车经历了大规模的增长,对公务车的税收政策也进行了一系列调整。调查400名拥有公务车的员工和230名只有一辆私人汽车的员工,结果显示,公务车对出行行为产生了显著影响,不利于交通的可持续发展。公务车税收政策及其实践带来了相当多的额外行驶里程,并刺激员工整个家庭使用公务车出行。公务车税收政策的调整及公司政策的变化,可能会显著影响员工拥有公务车的意愿,并改变其出行行为。

This paper explores the impact of company car taxation on travel behavior.It focuses on a nationwide case study in Israel,which experienced a massive growth in the extent of company cars and which has implemented various policy changes in the taxation of company cars.A survey of 400 employees who have a company car and 230 employees who have only a privately owned car clearly points out the significant impact exerted by company cars on travel behavior,negatively affecting sustainable transportation development.The practice of and taxation policy in regard to the company car result in considerable extra mileage and encourage car usage by the employee＇s entire household.Changes in the taxation of a company car as well as in employer＇s policy toward company car usage may bring about a significant change in drivers＇ decisions regarding the willingness to have a company car and their travel behavior.