An important aim of traffic policy is to increase accessibility and decrease environmental pressure. This review of Dutch literature was carried out to explore the possibilities for limiting car use in travelling to and from work (especially during rush hours). The review focuses on the effects of the following four fiscal instruments on environmental pressures caused by traffic: (1) travel-cost allowances for commuters; (2) conveyance tax; (3) tax deductions for moving expenses; and (4) raising taxable income for employee use of company cars. In reviewing possible effects of fiscal instruments on mobility (commuting mileage), carbon dioxide (CO2) emissions and congestion, research on the effects of conveyance tax, compensation for moving expenses and fiscal addition for car expenses was found to be fairly limited. More research has been done on allowances for commuters, mainly because of the long-standing discussion on abolition of these allowances in the Netherlands. The fiscal instruments reviewed can be concluded to have no substantial effects on the number of car kilometres travelled, congestion and CO2 emissions. Other effects will have to be taken into consideration in the deliberation on changing any one of the measures.
Samenvatting