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Tax incentives on electrical vehicles from an Austrian and European perspective / submitted by Lisa Hoflehner
AutorInnenHoflehner, Lisa
Beurteiler / BeurteilerinTumpel, Michael
ErschienenLinz, 2018
UmfangXII, 108 Blätter : Illustrationen
HochschulschriftUniversität Linz, Masterarbeit, 2018
Schlagwörter (DE)Elektroauto / Steueranreize
Schlagwörter (EN)electrical vehicles / tax incentives
Schlagwörter (GND)Steuerlehre / Steuervergünstigung / Elektrofahrzeug
URNurn:nbn:at:at-ubl:1-23244 Persistent Identifier (URN)
 Das Werk ist gemäß den "Hinweisen für BenützerInnen" verfügbar
Tax incentives on electrical vehicles from an Austrian and European perspective [2.3 mb]
Zusammenfassung (Englisch)

Transport is a very important topic in our society and this sector is responsible for around one quarter of global greenhouse gas emissions and it is the second biggest share after the energy industry. There is huge international and European pressure to meet specified greenhouse gas emissions. For example, the EUs aim is to reduce greenhouse gases up to 80-95% compared to 1990 until 2050. There are different ways on how to implement and support EVs. The most important measurements are financial and non-financial incentives for electrical cars. One of the financial ones are tax incentives and they are especially vital to make EVs more attractive to customers and companies. Austria has already implemented some tax incentives to promote electrical vehicles. Germany is home to a huge automobile industry has also introduced several tax incentives for EVs. In Norway, EVs are already well-established and this country offers generous incentives for electromobility. Therefore, those three countries will be compared with the help of a TCO (total costs of ownership) calculation. The aim of this comparative calculation is to reveal differences to the Austrian taxation on electric cars, in relation to Germany and Norway.

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