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    Promoting smart travel through tax policy

    228478_162827_Final_Article_Pearce_and_Hodgson_article.pdf (758.2Kb)
    Access Status
    Open access
    Authors
    Pearce, Prafula
    Hodgson, Helen
    Date
    2015
    Type
    Journal Article
    
    Metadata
    Show full item record
    Citation
    Pearce, P. and Hodgson, H. 2015. Promoting smart travel through tax policy. The Tax Specialist. 19: pp. 2-8.
    Source Title
    The Tax Specialist
    ISSN
    1329-1203
    School
    Curtin Law School
    Remarks

    First published with The Tax Institute

    URI
    http://hdl.handle.net/20.500.11937/14879
    Collection
    • Curtin Research Publications
    Abstract

    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.

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