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Vanrykel, Fanny; De Borger, Bruno; Bourgeois, Marc --- "Sharing cars: a legal and economic analysis of the taxation of B2C car-sharing models" [2019] ELECD 1918; in Villar Ezcurra, Marta; Milne, E. Janet; Ashiabor, Hope; Skou Andersen, Mikael (eds), "Environmental Fiscal Challenges for Cities and Transport" (Edward Elgar Publishing, 2019) 168

Book Title: Environmental Fiscal Challenges for Cities and Transport

Editor(s): Villar Ezcurra, Marta; Milne, E. Janet; Ashiabor, Hope; Skou Andersen, Mikael

Publisher: Edward Elgar Publishing

Section: Chapter 12

Section Title: Sharing cars: a legal and economic analysis of the taxation of B2C car-sharing models

Author(s): Vanrykel, Fanny; De Borger, Bruno; Bourgeois, Marc

Number of pages: 13

Abstract/Description:

Recently, shared mobility has become a hot topic in urban mobility discussions. With the scale-up of this model, consumers’ behaviour tends to shift from owning vehicles to paying for temporary access to them. In this chapter, we start from the observation that current vehicle taxes have been conceived in the context of individual car ownership, whereas new car-sharing models are based on providing access to cars for personal use. Using an interdisciplinary approach, we discuss the challenges that business-to-consumer (B2C) car sharing presents for existing car-related tax instruments from a legal and economic viewpoint, using Belgium as an example. We argue that car sharing necessitates careful reconsideration of existing ownership taxes and the planned future introduction of new tax instruments and user charges (eg, road pricing). In particular, B2C car sharing affects both the taxable object, implying a risk of tax revenue erosion, and the taxable person. Moreover, it may engender tax competition. Finally, car sharing also has implications for the implementation of future user charges (eg, road pricing, cordon pricing in cities, kilometre charges). It would thus affect the design of new pricing systems, if these were to be introduced.