In the Green Tax Battle three teams consisting of professors, professional accountants (PWC) and NGO representatives (from the Netherlands Society for Nature and the Environment/Natuur en Milieu and Dutch Cyclists Union/Fietsersbond) competed to come up with the most effective and innovative proposal for a further greening of the Dutch tax system, with an emphasis on business and commuting travel.
In this brief report CE Delft presents the results of a quantitative assessment of the effects of the three proposals with respect to mobility, environmental impact and finance. Because of the limited scope of the study, this assessment had to be based on the findings reported in the recent Dutch literature. For policies on which no quantitative data on mobility and environmental impacts were available in this literature (because of the innovative nature of the proposed policy, for example) a qualitative analysis had to suffice. The same holds for policies described in too little detail for quantitative analysis.