In the Big Lebowski, The Dude's car is stolen (or possibly towed) after it is parked in a handicap zone. Walter and The Dude find some homework in the car and assume that the owner of the homework stole the car. I don't recall there being any evidence that it was stolen or who stole it.
Larry is the owner of the found homework and seems to be a fourteen year old kid. It seems unlikely that Larry actually stole the car. His only motivation might be a joyride. When accused, he does not seem to take it seriously, as though is his guilty.
When the vehicle was retrieved from impound, the detective suggested that a bum might have slept in it. There was no suggestion of a bum stealing it though.
It seem highly unlikely that the car was towed, and then somehow stolen.
Is there any evidence in the move as to who actually stole The Dude's car? If known or unknown, does the actual perpetrator have any effect on the story?