The FoE report said: 'I to find a better example of where the tax system does exactly the opposite to the Government's aims of sending clear signals about which economic activities it wishes to encourage.' As a result, the committee recommended that the Government should address the incentives in the taxation of company cars as part of its integrated transport policy. It also suggested the Government should investigate the impact of introducing differentials to vehicle excise duty rates, based not only on a car's engine size and fuel efficiency, but also its emission standards for regulated pollutants and for carbon dioxide.