1982 Subaru BRAT 4×4
The peculiar design of the Subaru Brat was motivated by a longstanding goal: avoiding taxes. By adding rear-facing seats to the pickup bed, Subaru could categorize the Brat as a passenger car in the U.S., exempting it from the 25-percent ‘Chicken Tax’ on imported pickups. This strategic move enabled Subaru to maintain a competitive price for the Brat, positioning it against small trucks from Japanese competitors such as Toyota and Datsun (now Nissan).
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