Vehicle taxation should be reconsidered
Israel's Case-Study, and A Wider Comparison
Keywords:
purchase tax, vehicles, taxation, environmental, international trade, Israel
Abstract
Vehicle taxation is a global issue. When considering the appropriate tax regime for vehicles, states consider a variety of factors. Among others, vehicle taxation takes into consideration traffic congestion (loss of time), environmental issues such as air pollution, accidents, noise, land use for roads and parking lots, costs of control and enforcement system, damage to the natural environment, and much more.
Israel imposes purchase tax on vehicles, which is a tax quite equivalent to GST or excise duty.
As will be presented below, in 2022, apparently, Israel's vehicle taxation, imposes 83% purchase tax on vehicles, is probably the highest in the world.
Vehicles are a daily, routine product that exists in almost every home worldwide. A vehicle isn't a luxury product anymore, but Israel, according to the tax rate, still considers it a luxury.
The high tax rate has not achieved its goal, to discourage the usage of personal vehicles and shift to public transport.
The high tax regime encourages repetitive debates between importers and that customs authority, concerning the vehicles value, for customs purposes.
A reform in this field is needed. Maybe it's time for Israel to reinvent to wheel in this area, and impose a fixed tax, ignoring the vehicle's price.
References
Al-Rawi Y. A. et al. (2018). The optimal progressive tax policy to reduced vehicles externalities, Journal of Asian Pacific research, 8. Retrieved from https://archive.aessweb.com/index.php/5003/article/view/3894
Basavanagouda, N. (2021). Analysis of Goods and Services Tax (GST) impact on Indian Automobile Industry. Retrieved from https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3851580
Bjertnaes, G. H. M (2019). Efficient combination of taxes on fuel and vehicles. the energy journal, 40(SII), 387. Retrieved from https://www.iaee.org/energyjournal/article/3317
Ciccone, A. (2018). Environmental effects of a vehicle tax reform: Empirical evidence from Norway. Transport policy, 69, 41-157. Retrieved from https://www.sciencedirect.com/science/article/abs/pii/S0967070X17302329 https://www.sv.uio.no/econ/english/research/Memoranda/working-papers/pdf-files/2015/memo-03-2015.pdf
EU's Alcohol Taxation Regime. Retrieved from https://ec.europa.eu/taxation_customs/taxation-1/excise-duties/excise-duty-alcohol_en
EU Taxation and Customs union. Excise duties on Alcohol, tobacco and energy. Retrieved from https://ec.europa.eu/taxation_customs/taxation-1/excise-duties_en
Exodus, the Bible. Chapter 19, verse 5. Retrieved from https://biblehub.com/exodus/19-5.htm GATT, WTO customs Valuation agreement. https://www.wto.org/english/res_e/publications_e/ai17_e/cusval_e.htm
Haohan, X. et al. (2021). Does Vehicle Purchase Tax Restrict Car Ownership and Promote Public Transport? A Gametheoretic Analysis. Retrieved from https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3993006
Israeli Cases in favour of the importer
Civil Case (Jerusalem magistrate court) 11869-08-18 adv. Imad Awida Vs. The state of Israel-tax authority-customs and VAT department (11.10.20).
Appeal civil Case (Jerusalem district court) 63093-11-20 The state of Israel-tax authority-customs and VAT department vs. adv. Imad Awida.
Civil Case (Ramla magistrate court) 45331-05-16 Gil Chankes Vs. Ashdod customs house (12.6.19).
Civil Case (Tiberias magistrate court) 51148-11-15 Eyal Farach Vs. The state of Israel-tax authority (20.12.17).
Civil appeal Case (Nazareth district court) 6373-02-18 The state of Israel-tax authority vs. Eyal Farach (14.6.18).
Civil Case (Nazareth magistrate court) 38610-05-13 Imad Agbaria Vs. The state of Israel – Customs and VAT department (6.5.16).
Civil appeal Case (Nazareth district court) 50042-06-16 The state of Israel vs. Imad Agbaria (30.10.16).
Israeli Cases in favour of the customs authority
Civil Appeal (Supreme court) 256/17 Hershkowitz Shay et al. Vs. The state of Israel – Customs and VAT department (18.8.19).
Civil Case (Center district court) 37198-11-13 Hershkowitz Shay et al. Vs. The state of Israel – Customs and VAT department (31.10.16).
Civil Case (Magistrate court, Tel Aviv) 7340-03-16 Yaron Zeev Sorek. Vs. The state of Israel – Customs and VAT department (17.9.21).
Civil Appeal (District Court, Tel-Aviv) 22846-01-22 Yaron Zeev Sorek. Vs. The state of Israel – Customs and VAT department (7.2.22).
Israeli court judgement: Civil Case (Jerusalem district court) 7057/05 Pharma Gury Ltd. Vs. The state of Israel-tax authority-customs and VAT department (13.12.11).
Israeli customs tariff and purchase tax and exemption tariff order on goods (2022).
Order frame: https://shaarolami-query.customs.mof.gov.il/CustomspilotWeb/en/CustomsBook/Import/OrderFrame
Vodka of HS code 22.08-6000-https://shaarolami-query.customs.mof.gov.il/CustomspilotWeb/en/CustomsBook/Import/ImportCustomsItemDetails?customsItemId=3614
Cigarettes of HS code 24.02-2000. Retrieved from https://shaarolami-query.customs.mof.gov.il/CustomspilotWeb/en/CustomsBook/Import/ImportCustomsItemDetails?customsItemId=26650
Batteries of Subheading 85.07-1020. Retrieved from https://shaarolami-query.customs.mof.gov.il/CustomspilotWeb/en/CustomsBook/Import/ImportCustomsItemDetails?customsItemId=7623&isDiscountCode=False
HS code 87.03- Retrieved from https://shaarolami-query.customs.mof.gov.il/CustomspilotWb/en/CustomsBook/Import/ImportCustomsItemDetails?customsItemId=21607
Rules of HS code 87.03- Retrieved from https://shaarolami-query.customs.mof.gov.il/CustomspilotWeb/he/CustomsBook/Import/Rules?customsItemId=18359
HS code 87.03-2390- Retrieved from https://shaarolami-query.customs.mof.gov.il/CustomspilotWeb/en/CustomsBook/Import/ImportCustomsItemDetails?customsItemId=8906
Vehicle safety belt of HS code 87.08-2100 Retrieved from https://shaarolami-query.customs.mof.gov.il/CustomspilotWeb/en/CustomsBook/Import/ImportCustomsItemDetails?customsItemId=8077
Yachts of HS code 89.03-9321 Retrieved from https://shaarolami-query.customs.mof.gov.il/CustomspilotWeb/en/CustomsBook/Import/ImportCustomsItemDetails?customsItemId=31264&isDiscountCode=False
Jerusalem Institute of market studies (JIMS, 2011). Retrieved from https://en.globes.co.il/en/article-1000674116
Jerusalem Post (JP, 2011). Retrieved from https://www.jpost.com/business/globes/report-our-car-purchase-tax-among-worlds-highest
Ma J. et al. (2021). Using did model to analyse the impact of vehicle purchase tax on the sales of alternative fuel vehicle, Earth and environmental Science, 849(2021), 012006. Retrieved from https://iopscience.iop.org/article/10.1088/1755-1315/849/1/012006/pdf
Mazda. Retrieved from https://www.mazda.co.il/Uploads//ProductPage/%D7%9E%D7%99%D7%A4%D7%A8%D7%98%D7%99%D7%9D/210243%2029052%20Mifrat%20mazda%203%20Sedan%20%2017-2-2021.pdf
Meireles M. et al. (May 2021). The Effectiveness of Environmental Taxes in Reducing CO2 Emissions in Passenger Vehicles: The Case of Mediterranean Countries. Int J Environ Res Public Health, 18(10), 5442. Retrieved from https://www.ncbi.nlm.nih.gov/pmc/articles/PMC8161219/pdf/ijerph-18-05442.pdf
Munin, N. (2017). Israeli Purchase Tax on Commercially Imported Cars: An Illegal Barrier to International Trade or a Legitimate Domestic Policy Instrument? Global trade and customs journal, Kluwer, 12(9), 350-359. Retrieved from https://kluwerlawonline.com/journalarticle/Global+Trade+and+Customs+Journal/12.9/GTCJ2017047
OECD (2016). Car Purchase Tax: Green Tax Reform in Israel. Retrieved from https://www.oecd.org/greengrowth/tools-evaluation/OECDWorkingPaper-Green-Tax-Reform-in-Israel.pdf https://issuu.com/oecd.publishing/docs/israel_green_tax_policy_paper_2016_
OECD (2022). Tax on goods and services (indicator). Retrieved from https://doi.org/10.1787/40b85101-en
Østli V. et al (2021). Comparing the Scandinavian automobile taxation systems and their CO2 mitigation effects, International Journal of Sustainable Transportation. Retrieved from https://www.tandfonline.com/doi/full/10.1080/15568318.2021.1949763
Poniatowski G. et al. (2020). The Effectiveness of tax breaks in vehicle taxation: A case study of Poland, 2020. Retrieved from https://www.case-research.eu/files/?id_plik=6565
Preece, R. (2016). Reforming automobile excise taxes in the ASEAN region for pro-growth and pro-environment outcomes. World Customs Journal, 10(1), 45-72. Retrieved from https://worldcustomsjournal.org/Archives/Volume%2010%2C%20Number%201%20%28Mar%202016%29/1796%2001%20WCJ%20v10n1%20Preece.pdf
Preece, R. (2015). Automotive excise taxation: What reforms are needed to best utilise the ASEAN economic community? World Customs Journal, 9(1), 15-36.
Purchase tax List (2022). Disposable. Retrieved from https://www.gov.il/he/departments/publications/reports/pa281021-3
Sweet drinks. Retrieved from https://www.gov.il/he/departments/publications/reports/pa281221-1
Oils. Retrieved from https://www.gov.il/he/departments/publications/reports/pa151121-3
E-Cigarettes. Retrieved from https://www.chamber.org.il/media/165894/%D7%A7%D7%95%D7%91%D7%A5-%D7%94%D7%AA%D7%A7%D7%A0%D7%95%D7%AA-%D7%A9%D7%99%D7%A2%D7%95%D7%A8%D7%99-%D7%9E%D7%9B%D7%A1-%D7%9E%D7%A1-%D7%A7%D7%A0%D7%99%D7%99%D7%94-%D7%95%D7%AA%D7%A9%D7%9C%D7%95%D7%9E%D7%99-%D7%97%D7%95%D7%91%D7%94-1999.pdf
Tal A. (2017). Overcoming Jevons Paradox: Improving the Sustainability of Israel's Transportation Policies, Environment Pollution and Climate Change. Retrieved from http://www.transportation.org.il/sites/default/files/pirsum/tal_2017_overcoming-jevons-paradox-improving-the-sustainability-of-israels_transportation-policies_journal_of_environment_pollution_and_climate_change.pdf
Teusch J., & Braathen, N. A. (2019, August 8th). Are environmental tax policies beneficial? Learning from programme evaluation studies- environment working paper no.150, OECD. Retrieved from https://www.oecd.org/officialdocuments/publicdisplaydocumentpdf/?cote=ENV/WKP(2019)9&docLanguage=En
The Alcohol Purchase tax reform Customs and purchase tax order (amendment no. 10), 2010, Mekach 1596 (March 1st, 2010), has introduced the alcohol purchase tax reform in Israel. Retrieved from https://www.chamber.org.il/media/147712/%D7%9E%D7%A7%D7%97-1596-%D7%AA%D7%99%D7%A7%D7%95%D7%9F-%D7%9E%D7%99%D7%95%D7%9D-1310.pdf
https://www.chamber.org.il/media/147709/%D7%93%D7%91%D7%A8%D7%99-%D7%94%D7%A1%D7%91%D7%A8-%D7%9C%D7%9E%D7%A7%D7%97-1596.pdf
The Israeli Bureau of Statistics reports (2018, 2019). Retrieved from https://www.cbs.gov.il/he/mediarelease/Pages/2020/%D7%9B%D7%9C%D7%99-%D7%A8%D7%9B%D7%91-%D7%9E%D7%A0%D7%95%D7%A2%D7%99%D7%99%D7%9D-%D7%91%D7%99%D7%A9%D7%A8%D7%90%D7%9C-%D7%91%D7%A9%D7%A0%D7%AA-2019.aspx
https://www.cbs.gov.il/he/mediarelease/Pages/2019/%D7%9B%D7%9C%D7%99-%D7%A8%D7%9B%D7%91-%D7%9E%D7%A0%D7%95%D7%A2%D7%99%D7%99%D7%9D-%D7%91%D7%99%D7%A9%D7%A8%D7%90%D7%9C-%D7%91%D7%A9%D7%A0%D7%AA-2018.aspx
The Israeli Luxury Tax Ordinance (1949) (repealed).
The Israeli Purchase Tax Law (Goods and Services), 1952.
The Israeli Tax Authority publication of 2018, a review on the vehicle industry. Retrieved from https://www.gov.il/BlobFolder/reports/tax-reviewvehicle/he/Publications_VehicleReview_vehicle2018.pdf
The Israeli Value-Added Tax Law, 1975.
Various Vehicle Tax Rates:
Australia:
https://www.ato.gov.au/Business/GST/
https://www.dfat.gov.au/about-us/publications/corporate/protocol-guidelines/7-motor-vehicles
https://www.ato.gov.au/Business/Luxury-car-tax/
(Yasol, 2017).
India:
(Basavanagouda, 2021).
New Zealand: https://www.govt.nz/browse/tax-benefits-and-finance/tax/gst-rate/
Poland: (Poniatowski, 2020).
China: (Ma, 2021).
Denmark: https://skat.dk/data.aspx?oid=2244599
(Østli, 2021). Philippines:
(Yasol, 2017). (Preece, 2016; Preece, 2015).
Singapore: (Yasol, 2017).
Unites States:
https://dor.mo.gov/motorv/documents/localsales_004.pdf
https://comptroller.texas.gov/taxes/motor-vehicle/sales-use.php
https://dmv.vermont.gov/tax-title/vehicle-taxation
https://www.mass.gov/guides/motor-vehicle-sales-and-use-tax
https://dps.mn.gov/divisions/dvs/Pages/motor-vehicle-sales-tax.aspx
https://www2.illinois.gov/rev/research/taxrates/Pages/use.aspx
https://portal.ct.gov/DMV/Tax-Questions/Tax-Questions/Sales-Tax-on-Registrations
https://www.dmv.virginia.gov/vehicles/#sut.asp
Walla (2022). Retrieved from https://cars.walla.co.il/item/3483185
Yasol, M. (2017). Restructuring the excise taxation of motor vehicles, NTRC Tax research journal, Philippines. Retrieved from https://ntrc.gov.ph/images/journal/2017/j20170102b.pdf
Basavanagouda, N. (2021). Analysis of Goods and Services Tax (GST) impact on Indian Automobile Industry. Retrieved from https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3851580
Bjertnaes, G. H. M (2019). Efficient combination of taxes on fuel and vehicles. the energy journal, 40(SII), 387. Retrieved from https://www.iaee.org/energyjournal/article/3317
Ciccone, A. (2018). Environmental effects of a vehicle tax reform: Empirical evidence from Norway. Transport policy, 69, 41-157. Retrieved from https://www.sciencedirect.com/science/article/abs/pii/S0967070X17302329 https://www.sv.uio.no/econ/english/research/Memoranda/working-papers/pdf-files/2015/memo-03-2015.pdf
EU's Alcohol Taxation Regime. Retrieved from https://ec.europa.eu/taxation_customs/taxation-1/excise-duties/excise-duty-alcohol_en
EU Taxation and Customs union. Excise duties on Alcohol, tobacco and energy. Retrieved from https://ec.europa.eu/taxation_customs/taxation-1/excise-duties_en
Exodus, the Bible. Chapter 19, verse 5. Retrieved from https://biblehub.com/exodus/19-5.htm GATT, WTO customs Valuation agreement. https://www.wto.org/english/res_e/publications_e/ai17_e/cusval_e.htm
Haohan, X. et al. (2021). Does Vehicle Purchase Tax Restrict Car Ownership and Promote Public Transport? A Gametheoretic Analysis. Retrieved from https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3993006
Israeli Cases in favour of the importer
Civil Case (Jerusalem magistrate court) 11869-08-18 adv. Imad Awida Vs. The state of Israel-tax authority-customs and VAT department (11.10.20).
Appeal civil Case (Jerusalem district court) 63093-11-20 The state of Israel-tax authority-customs and VAT department vs. adv. Imad Awida.
Civil Case (Ramla magistrate court) 45331-05-16 Gil Chankes Vs. Ashdod customs house (12.6.19).
Civil Case (Tiberias magistrate court) 51148-11-15 Eyal Farach Vs. The state of Israel-tax authority (20.12.17).
Civil appeal Case (Nazareth district court) 6373-02-18 The state of Israel-tax authority vs. Eyal Farach (14.6.18).
Civil Case (Nazareth magistrate court) 38610-05-13 Imad Agbaria Vs. The state of Israel – Customs and VAT department (6.5.16).
Civil appeal Case (Nazareth district court) 50042-06-16 The state of Israel vs. Imad Agbaria (30.10.16).
Israeli Cases in favour of the customs authority
Civil Appeal (Supreme court) 256/17 Hershkowitz Shay et al. Vs. The state of Israel – Customs and VAT department (18.8.19).
Civil Case (Center district court) 37198-11-13 Hershkowitz Shay et al. Vs. The state of Israel – Customs and VAT department (31.10.16).
Civil Case (Magistrate court, Tel Aviv) 7340-03-16 Yaron Zeev Sorek. Vs. The state of Israel – Customs and VAT department (17.9.21).
Civil Appeal (District Court, Tel-Aviv) 22846-01-22 Yaron Zeev Sorek. Vs. The state of Israel – Customs and VAT department (7.2.22).
Israeli court judgement: Civil Case (Jerusalem district court) 7057/05 Pharma Gury Ltd. Vs. The state of Israel-tax authority-customs and VAT department (13.12.11).
Israeli customs tariff and purchase tax and exemption tariff order on goods (2022).
Order frame: https://shaarolami-query.customs.mof.gov.il/CustomspilotWeb/en/CustomsBook/Import/OrderFrame
Vodka of HS code 22.08-6000-https://shaarolami-query.customs.mof.gov.il/CustomspilotWeb/en/CustomsBook/Import/ImportCustomsItemDetails?customsItemId=3614
Cigarettes of HS code 24.02-2000. Retrieved from https://shaarolami-query.customs.mof.gov.il/CustomspilotWeb/en/CustomsBook/Import/ImportCustomsItemDetails?customsItemId=26650
Batteries of Subheading 85.07-1020. Retrieved from https://shaarolami-query.customs.mof.gov.il/CustomspilotWeb/en/CustomsBook/Import/ImportCustomsItemDetails?customsItemId=7623&isDiscountCode=False
HS code 87.03- Retrieved from https://shaarolami-query.customs.mof.gov.il/CustomspilotWb/en/CustomsBook/Import/ImportCustomsItemDetails?customsItemId=21607
Rules of HS code 87.03- Retrieved from https://shaarolami-query.customs.mof.gov.il/CustomspilotWeb/he/CustomsBook/Import/Rules?customsItemId=18359
HS code 87.03-2390- Retrieved from https://shaarolami-query.customs.mof.gov.il/CustomspilotWeb/en/CustomsBook/Import/ImportCustomsItemDetails?customsItemId=8906
Vehicle safety belt of HS code 87.08-2100 Retrieved from https://shaarolami-query.customs.mof.gov.il/CustomspilotWeb/en/CustomsBook/Import/ImportCustomsItemDetails?customsItemId=8077
Yachts of HS code 89.03-9321 Retrieved from https://shaarolami-query.customs.mof.gov.il/CustomspilotWeb/en/CustomsBook/Import/ImportCustomsItemDetails?customsItemId=31264&isDiscountCode=False
Jerusalem Institute of market studies (JIMS, 2011). Retrieved from https://en.globes.co.il/en/article-1000674116
Jerusalem Post (JP, 2011). Retrieved from https://www.jpost.com/business/globes/report-our-car-purchase-tax-among-worlds-highest
Ma J. et al. (2021). Using did model to analyse the impact of vehicle purchase tax on the sales of alternative fuel vehicle, Earth and environmental Science, 849(2021), 012006. Retrieved from https://iopscience.iop.org/article/10.1088/1755-1315/849/1/012006/pdf
Mazda. Retrieved from https://www.mazda.co.il/Uploads//ProductPage/%D7%9E%D7%99%D7%A4%D7%A8%D7%98%D7%99%D7%9D/210243%2029052%20Mifrat%20mazda%203%20Sedan%20%2017-2-2021.pdf
Meireles M. et al. (May 2021). The Effectiveness of Environmental Taxes in Reducing CO2 Emissions in Passenger Vehicles: The Case of Mediterranean Countries. Int J Environ Res Public Health, 18(10), 5442. Retrieved from https://www.ncbi.nlm.nih.gov/pmc/articles/PMC8161219/pdf/ijerph-18-05442.pdf
Munin, N. (2017). Israeli Purchase Tax on Commercially Imported Cars: An Illegal Barrier to International Trade or a Legitimate Domestic Policy Instrument? Global trade and customs journal, Kluwer, 12(9), 350-359. Retrieved from https://kluwerlawonline.com/journalarticle/Global+Trade+and+Customs+Journal/12.9/GTCJ2017047
OECD (2016). Car Purchase Tax: Green Tax Reform in Israel. Retrieved from https://www.oecd.org/greengrowth/tools-evaluation/OECDWorkingPaper-Green-Tax-Reform-in-Israel.pdf https://issuu.com/oecd.publishing/docs/israel_green_tax_policy_paper_2016_
OECD (2022). Tax on goods and services (indicator). Retrieved from https://doi.org/10.1787/40b85101-en
Østli V. et al (2021). Comparing the Scandinavian automobile taxation systems and their CO2 mitigation effects, International Journal of Sustainable Transportation. Retrieved from https://www.tandfonline.com/doi/full/10.1080/15568318.2021.1949763
Poniatowski G. et al. (2020). The Effectiveness of tax breaks in vehicle taxation: A case study of Poland, 2020. Retrieved from https://www.case-research.eu/files/?id_plik=6565
Preece, R. (2016). Reforming automobile excise taxes in the ASEAN region for pro-growth and pro-environment outcomes. World Customs Journal, 10(1), 45-72. Retrieved from https://worldcustomsjournal.org/Archives/Volume%2010%2C%20Number%201%20%28Mar%202016%29/1796%2001%20WCJ%20v10n1%20Preece.pdf
Preece, R. (2015). Automotive excise taxation: What reforms are needed to best utilise the ASEAN economic community? World Customs Journal, 9(1), 15-36.
Purchase tax List (2022). Disposable. Retrieved from https://www.gov.il/he/departments/publications/reports/pa281021-3
Sweet drinks. Retrieved from https://www.gov.il/he/departments/publications/reports/pa281221-1
Oils. Retrieved from https://www.gov.il/he/departments/publications/reports/pa151121-3
E-Cigarettes. Retrieved from https://www.chamber.org.il/media/165894/%D7%A7%D7%95%D7%91%D7%A5-%D7%94%D7%AA%D7%A7%D7%A0%D7%95%D7%AA-%D7%A9%D7%99%D7%A2%D7%95%D7%A8%D7%99-%D7%9E%D7%9B%D7%A1-%D7%9E%D7%A1-%D7%A7%D7%A0%D7%99%D7%99%D7%94-%D7%95%D7%AA%D7%A9%D7%9C%D7%95%D7%9E%D7%99-%D7%97%D7%95%D7%91%D7%94-1999.pdf
Tal A. (2017). Overcoming Jevons Paradox: Improving the Sustainability of Israel's Transportation Policies, Environment Pollution and Climate Change. Retrieved from http://www.transportation.org.il/sites/default/files/pirsum/tal_2017_overcoming-jevons-paradox-improving-the-sustainability-of-israels_transportation-policies_journal_of_environment_pollution_and_climate_change.pdf
Teusch J., & Braathen, N. A. (2019, August 8th). Are environmental tax policies beneficial? Learning from programme evaluation studies- environment working paper no.150, OECD. Retrieved from https://www.oecd.org/officialdocuments/publicdisplaydocumentpdf/?cote=ENV/WKP(2019)9&docLanguage=En
The Alcohol Purchase tax reform Customs and purchase tax order (amendment no. 10), 2010, Mekach 1596 (March 1st, 2010), has introduced the alcohol purchase tax reform in Israel. Retrieved from https://www.chamber.org.il/media/147712/%D7%9E%D7%A7%D7%97-1596-%D7%AA%D7%99%D7%A7%D7%95%D7%9F-%D7%9E%D7%99%D7%95%D7%9D-1310.pdf
https://www.chamber.org.il/media/147709/%D7%93%D7%91%D7%A8%D7%99-%D7%94%D7%A1%D7%91%D7%A8-%D7%9C%D7%9E%D7%A7%D7%97-1596.pdf
The Israeli Bureau of Statistics reports (2018, 2019). Retrieved from https://www.cbs.gov.il/he/mediarelease/Pages/2020/%D7%9B%D7%9C%D7%99-%D7%A8%D7%9B%D7%91-%D7%9E%D7%A0%D7%95%D7%A2%D7%99%D7%99%D7%9D-%D7%91%D7%99%D7%A9%D7%A8%D7%90%D7%9C-%D7%91%D7%A9%D7%A0%D7%AA-2019.aspx
https://www.cbs.gov.il/he/mediarelease/Pages/2019/%D7%9B%D7%9C%D7%99-%D7%A8%D7%9B%D7%91-%D7%9E%D7%A0%D7%95%D7%A2%D7%99%D7%99%D7%9D-%D7%91%D7%99%D7%A9%D7%A8%D7%90%D7%9C-%D7%91%D7%A9%D7%A0%D7%AA-2018.aspx
The Israeli Luxury Tax Ordinance (1949) (repealed).
The Israeli Purchase Tax Law (Goods and Services), 1952.
The Israeli Tax Authority publication of 2018, a review on the vehicle industry. Retrieved from https://www.gov.il/BlobFolder/reports/tax-reviewvehicle/he/Publications_VehicleReview_vehicle2018.pdf
The Israeli Value-Added Tax Law, 1975.
Various Vehicle Tax Rates:
Australia:
https://www.ato.gov.au/Business/GST/
https://www.dfat.gov.au/about-us/publications/corporate/protocol-guidelines/7-motor-vehicles
https://www.ato.gov.au/Business/Luxury-car-tax/
(Yasol, 2017).
India:
(Basavanagouda, 2021).
New Zealand: https://www.govt.nz/browse/tax-benefits-and-finance/tax/gst-rate/
Poland: (Poniatowski, 2020).
China: (Ma, 2021).
Denmark: https://skat.dk/data.aspx?oid=2244599
(Østli, 2021). Philippines:
(Yasol, 2017). (Preece, 2016; Preece, 2015).
Singapore: (Yasol, 2017).
Unites States:
https://dor.mo.gov/motorv/documents/localsales_004.pdf
https://comptroller.texas.gov/taxes/motor-vehicle/sales-use.php
https://dmv.vermont.gov/tax-title/vehicle-taxation
https://www.mass.gov/guides/motor-vehicle-sales-and-use-tax
https://dps.mn.gov/divisions/dvs/Pages/motor-vehicle-sales-tax.aspx
https://www2.illinois.gov/rev/research/taxrates/Pages/use.aspx
https://portal.ct.gov/DMV/Tax-Questions/Tax-Questions/Sales-Tax-on-Registrations
https://www.dmv.virginia.gov/vehicles/#sut.asp
Walla (2022). Retrieved from https://cars.walla.co.il/item/3483185
Yasol, M. (2017). Restructuring the excise taxation of motor vehicles, NTRC Tax research journal, Philippines. Retrieved from https://ntrc.gov.ph/images/journal/2017/j20170102b.pdf
Published
2022-08-08
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