Motor Fuel Taxes And The Environmental Protection
AbstractMotor fuel taxes are primarily revenue-raising taxes. However, due to high fuel consumption these taxes can be quite an efficient source of general budget revenue in many countries. It seems that the taxes on motor fuels may also be useful instruments for environmental policy or climate change policy. Environmental objectives can be achieved through change of behavior of drivers. The paper presents theoretical basis for taxes levied on motor fuels. Attention is paid to the problem of external costs of transport and internalization of external costs by applying taxes on motor fuels. The article also contains a review of the European Union countries experience with taxes levied on motor fuels (such as: petrol, diesel oil, liquid petroleum gas and compressed natural gas). The author discusses the structure of fuel taxation and tax rates in different countries. Attention is also paid to the fuel taxes which are principally intended to change behavior, not to raise revenue (particularly carbon taxes) and to the ‘environmentally friendly’ tax differentiations. The paper is based on the available literature and reports published by various organizations (Eurostat, the OECD).
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Bibliographic InfoArticle provided by Polskie Towarzystwo Ekonomiczne Oddzial w Toruniu, Wydzial Nauk Ekonomicznych i Zarzadzania UMK in its journal Oeconomia Copernicana.
Volume (Year): 1 (2011)
Issue (Month): ()
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Web page: http://www.pte.umk.pl
environmental protection; motor fuels; environmental taxes;
Find related papers by JEL classification:
- H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
- O13 - Economic Development, Technological Change, and Growth - - Economic Development - - - Agriculture; Natural Resources; Environment; Other Primary Products
- Q01 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - General - - - Sustainable Development
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