A Review and Comparative Analysis of Fiscal Policies Associated with New Passenger Vehicle Carbon Dioxide (CO2) Emissions

This report analyzes three types of taxes and incentives applied to new private passenger vehicles in eight of the world’s leading auto markets: 1) those that vary directly with vehicle carbon dioxide (CO2) emissions or fuel economy; 2) those that vary with a vehicle attribute related to CO2 emissions, such as engine size or vehicle weight; 3) those designed to promote alternative fuels or vehicles.