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Using tax and regulatory measures to reform choice and usage of motor vehicles paper

Published on 01 Jan 13 by Australian Tax Research Foundation

This book has been motivated by the need to preserve the scarce oil resources used by motorists for their personal transportation. The inquiry for this research was whether the government of Australia bears some responsibility for influencing Australian motorists’ choice and usage of motor vehicles, in order to reduce oil consumption and preserve this scarce commodity, and whether this responsibility is being achieved within the current regulatory and tax environment.This qualitative research has been conducted by using interpretive description and legal methodology. A tax policy solution has been suggested after investigating the problem by deconstructing prior knowledge in three areas: the status of oil reserves; the characteristics of motor vehicles that impact upon the consumption of oil; and the tax and regulatory measures that have been adopted by other countries to influence the choice and usage of passenger motor vehicles. A critical examination of the various policy options for Australia was conducted to suggest a solution for this identified problem and this book proposes that the best option for Australia is to conduct a comprehensive reform of the motor vehicle taxes and charges and introduce a Luxury Energy Tax (LET) system for motor vehicles based on the precautionary principle and the polluter-pays principle. 

Author profile

Prafula Pearce CTA
Prafula is a lecturer at the Curtin Law School, Department of Business Law, Curtin University, where she has been lecturing since 1996, having previously worked 20 years in the tax profession in Australia and the United Kingdom. Her teaching and research interests are broadly in taxation law, including tax policy and corporations law. She has published widely in many areas of taxation, both nationally and internationally. Her current interest lies in environmental taxation relating to passenger motor vehicles and oil, the area of her PhD thesis entitled, Using tax and regulatory measures to reform choice and usage of motor vehicles for personal transportation in Australia for the sustainability of oil. - Current at 01 April 2015


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