The Impact of Changing Technology of Motor Vehicles on Road Tax Revenue

This paper considers the impact on road tax revenue of changes in the technology of motor vehicles. As the drive trains of motor vehicles are transformed from internal combustion engines to electric motors, their energy sources may transition significantly from taxable fossilfueltonon-taxablerenewab...

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Bibliographic Details
Main Author: Fullarton, Alexander
Format: Journal Article
Published: CCH Australia Limited, Monash University 2018
Online Access:http://classic.austlii.edu.au/au/journals/JlATax/2018/5.pdf
http://hdl.handle.net/20.500.11937/73418