The Resource Taxing vehicles, fuels, and road use

Taxing vehicles, fuels, and road use

Label
Taxing vehicles, fuels, and road use
Title
Taxing vehicles, fuels, and road use
Creator
Subject
Language
eng
Summary
This paper discusses the main external costs related to road transport and the design of taxes to manage them. It provides an overview of evolving tax practice in the European Union and the United States and identifies opportunities for better alignment of transport taxes with external costs. There is considerable scope for improving transport tax practice, notably by increasing the use of taxes based on road use. Distance charges offer great promise in delivering more efficient road transport. In heavily congested areas, targeted charges are a cost-effective way of reducing congestion. Fiscal objectives provide an impetus for change as improving vehicle fuel efficiency and fleet penetration of alternative fuel vehicles erode traditional tax bases, particularly those relating to fossil fuel use. A gradual shift from an energy-based approach towards distance-based transport taxes has the potential to establish a stable tax base in the road transport sector in the long run
http://library.link/vocab/creatorName
Van Dender, K
Geographic coverage
  • European Union
  • Europe
  • North America
Index
no index present
Language note
English
Literary form
non fiction
Series statement
OECD Taxation Working Papers
Series volume
no. 44
http://library.link/vocab/subjectName
  • motor vehicles tax
  • fuel tax
  • road pricing
Label
Taxing vehicles, fuels, and road use
Instantiates
Publication
Extent
58 p.
Label
Taxing vehicles, fuels, and road use
Publication
Extent
58 p.

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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