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.
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