Promoting smart travel through tax policy
MetadataShow full item record
This article discusses the need for the Australian Government to explore smart commuting policies due to the impact of using passenger motor vehicles on negative transport externalities, such as congestion, greenhouse gas emissions, health and safety, energy security and economic prosperity. The lack of tax incentives and the convenience of parking facilities provided by employers are barriers to the adoption of travel smart choices. This article explores the tax constraints that hinder smart commuting and examines how a subsidy for smart commuting can be provided through tax policy changes, especially the fringe benefits tax. In the authors’ opinion, the Australian Government should follow the example of other countries that are using taxation as a tool to promote alternative travelling initiatives, such as the transit program in the United States, the Cycle to Work Alliance in the United Kingdom, and the income tax exemption in Ireland.
First published with The Tax Institute
Showing items related by title, author, creator and subject.
Giannakos, M.; Sampson, Demetrios; Kidzinski, L. (2016)Smart learning has become a new term to describe technological and social developments (e.g., Big and Open Data, Internet of Things, RFID, and NFC) enable effective, efficient, engaging and personalized learning. Collecting ...
Sari, E.; Tedjasaputra, A.; Ghazali, M.; Do, E.; Duh, H.; Lugmayr, Artur; Hanson, E. (2016)© 2016 Authors.Smart Cities are proliferating around the world, including in the Southeast Asia region. While many developed countries have started defining their Smart Cities, most Southeast Asian countries are still ...
Kim, M.; Lee, J.; Wang, Xiangyu; Kim, J. (2014)Health smart homes would enable people suffering from various diseases and handicaps to live an autonomous lifestyle in their own residences. The concept of the health smart home emphasizes ‘aging in place’, where residents ...