ABSTRACT
This book has deliberately adopted a more pragmatic approach (as opposed to a mainly philosophical approach) to the study of the efficacy of emissionsrelated taxation regimes and the reform of the UK company car taxation regime provided an opportunity for such a study. In adopting a more pragmatic paradigm for the research, it is acknowledged that some of the conclusions and recommendations could be considered sub-optimal as they emphasise piecemeal reforms as opposed to tackling the underlying problems arising from the conceptual framework underpinning a less than perfect economic model. However, piecemeal reforms still offer the opportunity for significant improvement and, given the immediacy of the timescales, it is recognised that action must be taken to curb the excess of our polluting behaviour sooner rather than later.
