000			01561nab a2200277 c 4500
999			_c140457 _d140457
003			ES-MaIEF
005			20230612192318.0
007			ta
008			190416t2019 au ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
041			_aeng
100	1		_959153 _aMortimore, Anna
245		2	_aA road test of the luxury car tax concession _bwill it influence demand for low - carbon vehicles ? _cAnna Mortimore
260			_c2019
500			_aDisponible también en formato electrónico en la Biblioteca del IEF.
500			_aResumen.
520			_aThe Australian Government proposes to reduce greenhouse gas emissions from the road transport sector by phasing in regulatory fuel efficiency standards between 2020 and 2025. To meet the standards, global car manufacturers will be required to reduce their fleets’ average CO2 emissions by increasing the supply of low‑emitting, fuel‑efficient vehicles. The Australian Government states the luxury car tax (LCT) concession for fuel‑efficient vehicles is one of the adopted measures to encourage “households and businesses” to purchase more fuel‑efficient vehicles.
650		4	_940897 _aCONTAMINACION ATMOSFERICA
650		4	_948220 _aREDUCCION
650		4	_959462 _aAUTOMÓVILES ELÉCTRICOS
650		4	_947460 _aIMPUESTOS
650		4	_947462 _aINCENTIVOS FISCALES
650		4	_932206 _aAUSTRALIA
773	0		_9159997 _oOP 1867/2019/1 _tAustralian Tax Forum: a journal of Taxation Policy, Law and Reform _w(IEF)103415 _x 0812-695X _g v. 34, n. 1, 2019, p. 31-63
942			_cART