Sustainable Development
The Research Matter
Carbon Emissions
Economic Theory
Research Problem
Company Car Taxation up to 2002
Company Car Taxation after 2002
Conceptual Framework
Research Aim
Outline of this Book
Conclusion
Is Economic Theory Deficient?
Recognition of Environmental Impact
Costing Externalities
Internalising Costs
The Influence of Accounting
The Scope of Accounting
Regulatory Perspective
Carbon Taxes
Car Taxation
Conclusion
Research Hypotheses
Research Methodology
Survey Instrument
Survey Questions
The Survey
Screening of Results
Data Analysis
Matters of Validity
Conclusion
Background
Responses to the Survey Questions
Initial Findings
505 00 Is Business Mileage Likely to Change?
Choice of Car
Hypothetical Tax Changes
Next Car
Is the Change in Company Car Taxation a Good Idea?
Other Measures to Reduce the Distance Travelled
Ranking of Features in Choosing a Car
Other Notable Matters
Hypotheses Tests
Summary
Summary of Results
Consideration of Findings
Implications for CO2 Reductions
Implications for Taxation
Compliance
Other Implications
Generalisability of Findings
Underlying Theory
Conclusion
Contribution of the Research
Limitations of the Research
Key Findings
Contribution to Theoretical Development
Generalised Implications of the Research
Conclusions and Recommendations
Further Research
Concluding Remarks
Aim of the Survey
Non-response to Questions
Feedback
Questions for company car drivers.