@TechReport{iza:izadps:dp18807,
            	author={Gehrsitz, Markus and Traxler, Christian},
            	title={The Effect of Vehicle Taxes on Fleet Exit},
            	year={2026},
	month={Jul},
            	institution={Institute of Labor Economics (IZA)},
            	address={Bonn},
            	type={IZA Discussion Paper},
            	number={18807},
            	url={https://www.iza.org/publications/dp18807},
	abstract={This paper studies how vehicle taxation shapes fleet exit. We exploit Germany's 2008/9 circulation tax reform, which generated a sharp discontinuity in annual tax liabilities at a registration cutoff date. Using administrative micro-data covering the universe of registered vehicles during the second half of 2008, we apply a difference-in-discontinuities design to estimate the effect of annual circulation taxes on permanent deregistrations. A 10 percent higher tax increases the share of deregistered vehicles after six years by about 2.8 percent. Duration analyses exploiting within-model variation in taxes yield closely consistent estimates. The effect seems to be mainly driven by exports rather than vehicle retirement.},
	keywords={vehicle taxation;circulation tax;deregistrations;difference-in-discontinuities},
            }