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In page Horsepower:
"Tax or fiscal horsepower is a non-linear rating of a motor vehicle for tax purposes.[1] Tax horsepower ratings were originally more or less directly related to the size of the engine; but as of 2000, many countries changed over to systems based on CO2 emissions, so are not directly comparable to older ratings.[citation needed] The Citroën 2CV is named for its French fiscal horsepower rating, "deux chevaux" (2CV).[citation needed]
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