A method of classification of financial resources for transportation based on the concept of actual payers: Theoretical framework

Dai Nakagawa, Ryoji Matsunaka and Hiroshi Konishi

Transport Policy, 1998, vol. 5, issue 2, 103-113

Abstract: It is highly difficult to compare the systems of financing transportation improvements, because the systems differ among countries and transportaion modes. In this paper, we present a method for international comparison of these complicated financial systems by utilising the concept of actual payers. Additionally, we investigate the financial systems in a number of developed countries, and classify the financial resources for transportation in each using the present method. As a result, the financial resources for transportation are classified into eight categories, including Payers of national general taxes, Payers of local general taxes, users bearing the charges, and so on.

Date: 1998
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