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Road transport taxation: a critical review of their internalising effectiveness

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  • Teresa Palmer Tous

    ()
    (Universidad de las Islas Baleares)

  • Antoni Riera Font

    ()
    (Universidad de las Islas Baleares)

Abstract

Over the last two decades there have appeared a lot of studies, with a European Union scope, aimed to estimate the externalities linked to the transport sector. An attempt to provide a tax instrument to get a socially optimal level is the ultimate reason of this kind of valuations. More specifically, this paper deals with the taxation of road transport. We analyse taxes in this sector in order to identify its real corrective design or, on the contrary, identify the criteria that should be introduced to improve its internalising efectiveness.

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Bibliographic Info

Article provided by IEF in its journal Hacienda Pública Española/Revista de Economía Pública.

Volume (Year): 173 (2005)
Issue (Month): 2 (June)
Pages: 165-191

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Handle: RePEc:hpe:journl:y:2005:v:173:i:2:p:165-191

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Related research

Keywords: externalities; road transport; taxes; internalising effectiveness.;

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References

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  1. Daniel, Joseph I. & Bekka, Khalid, 2000. "The Environmental Impact of Highway Congestion Pricing," Journal of Urban Economics, Elsevier, vol. 47(2), pages 180-215, March.
  2. Cowi A/S, 2002. "Fiscal Measures to Reduce CO2 Emissions from New Passenger Cars," Taxation Studies 0008, Directorate General Taxation and Customs Union, European Commission.
  3. Verhoef Erik T., 1997. "Externalities," Serie Research Memoranda 0031, VU University Amsterdam, Faculty of Economics, Business Administration and Econometrics.
  4. Odeck, James & Bråthen, Svein, 2002. "Toll financing in Norway: The success, the failures and perspectives for the future," Transport Policy, Elsevier, vol. 9(3), pages 253-260, July.
  5. Fullerton, Don & West, Sarah E., 2002. "Can Taxes on Cars and on Gasoline Mimic an Unavailable Tax on Emissions?," Journal of Environmental Economics and Management, Elsevier, vol. 43(1), pages 135-157, January.
  6. Santos, G. & Rojey, L. & Newbery, D.M., 2000. "The Environmental Benefits from Road Pricing," Cambridge Working Papers in Economics 0020, Faculty of Economics, University of Cambridge.
  7. Edward Calthrop & Stef Proost & Kurt van Dender, 2000. "Parking Policies and Road Pricing," Urban Studies, Urban Studies Journal Limited, vol. 37(1), pages 63-76, January.
  8. Peter Hoeller & Markku Wallin, 1991. "Energy Prices, Taxes and Carbon Dioxide Emissions," OECD Economics Department Working Papers 106, OECD Publishing.
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