Taxation of clean mobility: Comparative study of VAT and corporate income tax applicable to non-polluting vehicles in Spain, Portugal, and Italy

Abstract

The transition to low- and zero-emission mobility models is one of the central challenges for European Union public policy in the context of climate change and environmental sustainability (Creutzig et al., 2015). The transport sector, due to its significant contribution to greenhouse gas emissions, has been the subject of a growing number of regulatory and economic interventions (European Commission). These interventions aim to promote the adoption of cleaner technologies, namely electric vehicles, plug-in hybrids, and, in certain national regulatory frameworks, hydrogen-powered vehicles. [...]