文章编号：1672-5328（2012）05-0084-09

Yoram Shiftan¹，Gila Albert²，Tamar Keinan³　著，邵　玲⁴　译
（1.以色列理工学院交通研究所，海法 32000，以色列；2.以色列霍隆理工学院（H.I.T.）技术管理系，霍隆 58102，以色列；3.以色列可持续交通组织——交通的今天和明天，特拉维夫 66102，以色列；4.中国城市规划设计研究院上海分院，上海 200040）

摘要：通过对以色列的案例研究，探讨了公务车税收政策对出行行为的影响。以色列的公务车经历了大规模的增长，对公务车的税收政策也进行了一系列调整。调查400名拥有公务车的员工和230名只有一辆私人汽车的员工，结果显示，公务车对出行行为产生了显著影响，不利于交通的可持续发展。公务车税收政策及其实践带来了相当多的额外行驶里程，并刺激员工整个家庭使用公务车出行。公务车税收政策的调整及公司政策的变化，可能会显著影响员工拥有公务车的意愿，并改变其出行行为。

关键词：公务车；税收政策；出行行为

中图分类号：U491

文献标识码：A

The Impact of Company-car Taxation Policy on Travel Behavior

Written by Yoram Shiftan¹, Gila Albert², Tamar Keinan³, Translated by Shao Ling⁴
(1. Transportation Research Institute, Technion—Israel Institute of Technology, Haifa 32000, Israel; 2. Holon Institute of Technology（H.I.T.）, Faculty of Technology Management, Holon 58102, Israel; 3. Transport Today and Tomorrow, The Israeli Organization for Sustainable Transportation, Tel-Aviv 66102, Israel; 4.Shanghai Branch of China Academy of Urban Planning & Design, Shanghai 200040, China)

Abstract：This paper explores the impact of company car taxation on travel behavior. It focuses on a nationwide case study in Israel, which experienced a massive growth in the extent of company cars and which has implemented various policy changes in the taxation of company cars. A survey of 400 employees who have a company car and 230 employees who have only a privately owned car clearly points out the significant impact exerted by company cars on travel behavior, negatively affecting sustainable transportation development. The practice of and taxation policy in regard to the company car result in considerable extra mileage and encourage car usage by the employee’s entire household. Changes in the taxation of a company car as well as in employer’s policy toward company car usage may bring about a significant change in drivers’ decisions regarding the willingness to have a company car and their travel behavior.

Keywords：company car; taxation policy; travel behavior