Taxation of electric vehicles in Europe: A methodology for comparison

摘要

In Europe, a heterogeneous range of national vehicle taxation systems exists in parallel, so that a simple comparison of electric vehicle (xEV) tax advantages is not straightforward. In this contribution, various European vehicle taxation systems are examined and a methodology is introduced which allows a comprehensible comparison and overview by calculating CO_2 based taxation step curves. This methodology provides a powerful tool for benchmarking xEV technologies and analysing consumer acceptance of xEVs and enables furthermore the discussion about possible future taxation and incentive schemes.