The remaining passenger car transport must become more energy-efficient and its energy supply decarbonised, if Germany wants to achieve its climate targets in the transport sector. This fleet transformation must also be tackled quickly, as vehicles sold today will continue to shape the emissions of the passenger car fleet well into the 2030s. Therefore, this project addresses the question of how the fiscal framework should be designed in order to stimulate the leveraging of existing technological efficiency potentials in an efficient way.
Based on an analysis of the status quo, reform proposals will be derived and evaluated with regard to their ecological, fiscal and distributional effects. The focus is on transport policy instruments that can significantly influence purchase decisions, in particular motor vehicle and company car taxation. Company car taxation not only has an impact on the composition of new car fleets, but also influences vehicle use. This aspect will also be covered. Finally, the interactions of these instruments with each other and with other relevant transport policy instruments will be examined.