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The amount of CO2 emissions from the transportation sector accounts for a large proportion of total emissions. However, reducing CO2 emissions in this sector is relatively difficult because of a growing population, a higher share of automobile owners, and an improvement in infrastructure, which all contribute to emissions. Although the total aggregated greenhouse gas (GHG) emissions of Annex 1 parties decreased overall from 1990 to 2004 in the majority of energy-consuming sectors, the transport and energy industry sectors were exceptions (Meyer et al., 2007). Thus, the reduction of emissions in the transportation sector is an important problem facing both developed and developing countries.

To encourage a reduction in emissions, several developed countries have introduced incentives for buyers who purchase hybrid cars and ecologically friendly cars (ie, eco-cars). These incentives include subsidies and tax reductions for individuals who purchase an energy-efficient car. Several researchers have examined the cost effectiveness of policies that promote hybrid cars and eco-cars (see, eg, Chandra et al., 2010; Beresteanu and Li, 2011). However, the effects of tax reductions and subsidies are difficult to understand, particularly because of the complex car and energy tax systems in different countries. In Japan, for example, car owners must pay several taxes, including a car tax, a car volume tax, and a car acquisition tax. Beresteanu and Li (2011) examined how the cost effectiveness of car taxes depends on which method of tax reduction is used. An additional factor for consideration is how a change in fuel costs may affect a buyer’s inclination …