It's a late 50s model Volkswagen Beetle, perhaps a 57 or so by the size of the rear window. I'll have to think about the rear wheel treatment, but motorcycle comes to mind as my first impression. The cooling vents for the air cooled original engine have been filled and it appears the engine compartment lid has been shortened from its original length as well. The fenders have been removed in favour of the cycle type covers which lead me to believe it might even be cycle powered on a trike chassis. It would have been much easier to tell if the exhaust was visible.
Here's a shot of a 57 VW with minor mods:
And a 57 convert nearly stock:
Here's a shot of a 57 VW with minor mods:

And a 57 convert nearly stock:
