Advanced Search
MyIDEAS: Login to save this paper or follow this series

Spatial Graduation of Fuel Taxes

Contents:

Author Info

  • Piet Rietveld

    ()
    (Vrije Universiteit Amsterdam)

  • Frank Bruinsma

    (Vrije Universiteit Amsterdam)

  • Daniël van Vuuren

    ()
    (Vrije Universiteit Amsterdam)

Abstract

Substantial differences exist among fuel taxes in various countries. Thesedifferences represent a form of fiscal competition that has undesirable side effects because it leads to cross-borderfuelling and hence to extra kilometres driven.One possible way of solving the problem of low fuel taxes in neighbouringcountries is to introduce a spatial differentiation of taxes: low near the border and higher farther away.This paper contains an empirical analysis of the consequences of sucha spatial graduation of fuel taxes for the Netherlands.We will analyse impacts on fuelling behaviour, vehicle kilometres driven, taxreceipts, and sales by owners of gas stations. The appropriate slope of the graduation curve is also discussed. Ourconclusion is that in a small country such as theNetherlands, a spatial graduation of fuel taxes will lead to substantial changesin fuelling behaviour, even when the graduation curve is not steep. Depending on the graduation profileimplemented, the spatial differentiation of fuel tax willgive rise to substantial problems for owners of gas stations in areas withdecreasing fuel sales.

Download Info

If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.
File URL: http://papers.tinbergen.nl/99048.pdf
Download Restriction: no

Bibliographic Info

Paper provided by Tinbergen Institute in its series Tinbergen Institute Discussion Papers with number 99-048/3.

as in new window
Length:
Date of creation: 24 Jun 1999
Date of revision:
Handle: RePEc:dgr:uvatin:19990048

Contact details of provider:
Web page: http://www.tinbergen.nl

Related research

Keywords:

This paper has been announced in the following NEP Reports:

References

References listed on IDEAS
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
as in new window
  1. Rietveld, Piet & Boonstra, Jaap, 1995. "On the Supply of Network Infrastructure: Highways and Railways in European Regions," The Annals of Regional Science, Springer, vol. 29(2), pages 207-20, May.
Full references (including those not matched with items on IDEAS)

Citations

Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
as in new window

Cited by:
  1. Wlazlowski, Szymon & Giulietti, Monica & Binner, Jane & Milas, Costas, 2009. "Price dynamics in European petroleum markets," Energy Economics, Elsevier, vol. 31(1), pages 99-108, January.

Lists

This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.

Statistics

Access and download statistics

Corrections

When requesting a correction, please mention this item's handle: RePEc:dgr:uvatin:19990048. See general information about how to correct material in RePEc.

For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Antoine Maartens (+31 626 - 160 892)).

If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

If references are entirely missing, you can add them using this form.

If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.

If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.

Please note that corrections may take a couple of weeks to filter through the various RePEc services.