Purpose – Since its introduction in South Africa during 2009, the ability of vehicle emissions tax to reduce CO2 emissions has been questioned, but not yet assessed. The purpose of this paper is to attempt such an assessment by considering tax designs to reduce passenger vehicle CO2 emissions....

Purpose – Since its introduction in South Africa during 2009, the ability of vehicle emissions tax to reduce CO 2 emissions has been questioned, but not yet assessed. The purpose of this paper is to attempt such an assessment by considering tax designs to reduce passenger vehicle CO 2...