ECN publication
Well-To-Wheel based fiscal systems. Can a WTW fiscal basis accelerate the introduction of alternative fuels?
Published by: Publication date:
ECN Policy Studies 30-9-2011
ECN report number: Document type:
ECN-E--11-038 ECN publication
Number of pages: Full text:
65 Download PDF  

This report explores to which extent alternative, (partially) Well-To-Wheel based fiscal systems may accelerate the introduction of low-carbon fuels and vehicles. The design of two alternative fiscal systems is described, as well as the challenges that any fiscal system must meet. The alternative systems are compared to the existing fiscal system with regard to (i) the extent to which they honour the ‘polluter pays’ principle, (ii) the extent to which they are expected to accelerate the introduction of (alternative) gaseous fuels, liquid biofuels, and zero-emission vehicles, (iii) their expected impact on the vehicle stock, and (iv) a number of (undesired) side-effects. The results show that the alternative systems provide a stronger fiscal support for some alternative fuels and vehicles, but not for all.

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