SVI 1999/317 - Taxation of cars with a bonus malus system
Overview
Background & policy context:
Objectives:
The present study goes more into detail than existing treatises on the subject of the bonus/malus system, and makes use of the canton of Ticino as a concrete example. It is unable to offer definitive recommendations however, as too many political questions remain unanswered. These are alluded to briefly, with an indication as to the amount of 'room for manoeuvre'.
Methodology:
On the critical question of introducing an actual bonus/malus system this study looks at nine different approaches and assesses the likely effects in each case. Three basic approaches are possible:
- A: A bonus/malus system based on the existing instrument of the motor vehicle tax
- B: A new tax at the time of the 1st registration
- AB: Combining A and B: a malus at the level of the motor vehicle tax, a bonus as a contribution to the purchase price.
On the assumption that most people who want to buy a car have a basic type in mind (compact, an estate car or van, a de luxe vehicle, etc.) and will only consider the argument of consumption in that context.
Therefore the study makes a further differentiation:
- no differentiation
- differentiation by power (kW)
- by weight (kg)
The nine approaches result of combination of the basic approaches with the differentiations.
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