I agree with your assessment, Steve. There are tax incentives for self-employed persons to purchase SUVs. It used to be that an "truck" (an SUV is "technically" a truck) weighing at least 6000 lbs could be depreciated over six years. This was in response to many people purchasing luxury cars every couple of years and writing them off. Now SUVs weighing at least 6000 lbs can be depreciated in just one year. In fact, Land Rover dealerships have a pamphlet detailing this, trying to lure customers into buying the Discovery or $70,000+ Range Rover. Cars in general, especially luxury cars, take a very long time to depreciate. There have also been incentives (e.g. subsidies) to purchase environmentally-friendly hybrid cars.