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Vertical and horizontal tax competition in the transport sector

Author

Listed:
  • Bruno De Borger
  • Stef Proost

Abstract

The purpose of this paper is to review the literature dealing with horizontal and vertical tax competition in the transport sector, taking into account the role of transport externalities. Our emphasis throughout is on tax competition between welfare maximizing governments. For the various different settings (horizontal and vertical competition, parallel and serial networks), we discuss the relevance of tax competition and describe the type of results obtained in the scarce literature on the topic. We further point out the relevance of different types of tax competition for transport policy in a European setting. Finally, we discuss the losses of noncooperative behaviour of governments.
(This abstract was borrowed from another version of this item.)

Suggested Citation

  • Bruno De Borger & Stef Proost, 2004. "Vertical and horizontal tax competition in the transport sector," Working Papers of Department of Economics, Leuven 544090, KU Leuven, Faculty of Economics and Business (FEB), Department of Economics, Leuven.
    • Handle: RePEc:ete:ceswps:544090
    Note: paper number ETE WP 2004-12
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    File URL: https://lirias.kuleuven.be/retrieve/392978
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    Citations

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    Cited by:

    1. Proost, Stef & De Borger, Bruno & Koskenoja, Pia, 2007. "Chapter 3 Public finance aspects of transport charging and investments," Research in Transportation Economics, Elsevier, vol. 19(1), pages 59-80, January.
    2. Yaryna Samusevych & Serhiy Lyeonov & Artem Artyukhov & Volodymyr Martyniuk & Iryna Tenytska & Joanna Wyrwisz & Krystyna Wojciechowska, 2023. "Optimal Design of Transport Tax on the Way to National Security: Balancing Environmental Footprint, Energy Efficiency and Economic Growth," Sustainability, MDPI, vol. 15(1), pages 1-14, January.
    3. Bruno de Borger & Stef Proost, 2004. "Vertical and horizontal tax competition in the transport sector," Reflets et perspectives de la vie économique, De Boeck Université, vol. 0(4), pages 45-64.
    4. Palma, André de & Lindsey, Robin & Proost, Stef, 2006. "Research challenges in modelling urban road pricing: An overview," Transport Policy, Elsevier, vol. 13(2), pages 97-105, March.
    5. Toon Vandyck & Stef Proost, 2012. "Inefficiencies in regional commuting policy," Papers in Regional Science, Wiley Blackwell, vol. 91(3), pages 659-689, August.
    6. Sen, Akshaya Kumar & Tiwari, Geetam & Upadhyay, Vrajaindra, 2013. "Strategies of state and local government in management of urban transport problems – A case of Delhi," Research in Transportation Economics, Elsevier, vol. 38(1), pages 11-21.
    7. Proost, Stef & Sen, Ahksaya, 2006. "Urban transport pricing reform with two levels of government: A case study of Brussels," Transport Policy, Elsevier, vol. 13(2), pages 127-139, March.
    8. Gühnemann, Astrid & Koh, Andrew & Shepherd, Simon & Lawler, Mary, 2011. "Implications of interdependencies between charging strategies of local authorities for the protection of sensitive areas in the Trans-Pennine Corridor," Utilities Policy, Elsevier, vol. 19(1), pages 42-52, January.
    9. Theodore Tsekeris & Klimis Vogiatzoglou & Stelios Bekiros, 2011. "Multi-Regional Agent-Based Modeling of Household and Firm Location Choices with Endogenous Transport Costs," ERSA conference papers ersa10p479, European Regional Science Association.

    More about this item

    JEL classification:

    • R48 - Urban, Rural, Regional, Real Estate, and Transportation Economics - - Transportation Economics - - - Government Pricing and Policy
    • H71 - Public Economics - - State and Local Government; Intergovernmental Relations - - - State and Local Taxation, Subsidies, and Revenue
    • H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation

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