通过对以色列的案例研究,探讨了公务车税收政策对出行行为的影响。以色列的公务车经历了大规模的增长,对公务车的税收政策也进行了一系列调整。调查400名拥有公务车的员工和230名只有一辆私人汽车的员工,结果显示,公务车对出行行为产生了显著影响,不利于交通的可持续发展。公务车税收政策及其实践带来了相当多的额外行驶里程,并刺激员工整个家庭使用公务车出行。公务车税收政策的调整及公司政策的变化,可能会显著影响员工拥有公务车的意愿,并改变其出行行为。 Through the case study of Israel, this paper explores the impact of the tax policy of official vehicles on travel behavior. Israeli official vehicles have undergone a large-scale growth and a series of adjustments have been made to the tax policies on official vehicles. A survey of 400 employees with official vehicles and 230 employees with only one private car showed that official vehicles had a significant impact on travel behavior and detrimental to the sustainable development of transport. The official tax policy and practice brought considerable additional mileage and motivated the entire family to use official vehicles for travel. The adjustment of the official tax policy and the change of company policy may significantly affect employees’ willingness to own official vehicles and change their travel behavior.