European vehicle taxation
Transport remains a challenge, it is responsible of around 30% of global energy consumption and one of the major source of global pollution. Vehicles remain the dominant source of transport emissions and are responsible for 15% of Europe’s greenhouse gas emissions. A clear paradigm shift is needed to initiate the transition from fossil fuel-based driving towards mobility based on renewable resources, in particular towards electrification of transport through mass market take-up of BEVs. There are a number of technological burdens that need to be solved first, it will take another 5-7 years before these limitations are really solved to become competitive with ICEs. Hence, the reason for this project: re-thinking of road taxation systems starting from alternative inputs, including micro-mobility and SDGs as the main driver, to identify short(er) term solutions towards the initiation of a real transition and to prepare a smart, suitable and solid taxation system. The role of taxes is important to support the transition towards a fair green mobility. 
Transport taxation is a broad topic and this research is focused on vehicle taxation including all taxes connected to vehicles registration, purchase, ownership and use. This choice reflects also the new needs created by the pandemic: transport models and car industry are in crisis. Due to the crisis, a momentum is created to accelerate the shift from fossil fuel to BEV driving, including a re-thinking of the vehicle taxation system.
The overall objective of VTAX is to develop the fundaments for a new Mobility Taxation System, based on SDGs and alternative modes of electrified transport. The fellowship will last 24 months and will be carried out in Universidad San Pablo CEU (Madrid, Spain) with a secondment of 4 months at the International Bureau of Fiscal Documentation (Amsterdam, The Netherlands).