L'impostazione fiscale pigouviana sui carburanti per autotrazione in Italia

Luciano Messori

ECONOMIA PUBBLICA, 2003, vol. 2003/6, issue 6

Abstract: L'impostazione fiscale pigouviana sui carburanti per autotrazione in Italia (di Luciano Messori) - ABSTRACT: In Italy, vehicle fuel taxation is both a form of taxation enjoying little public support and one of the main tools used by the government to raise revenues. From an economic point of view, this kind of taxation may find its rationale as an instrument to internalise some of the external costs arising from traffic, therefore inducing a resource allocation more efficient than the one arising from the market. Aim of this paper is to supply a quantitative estimate of the external costs arising from traffic that can be efficiently internalised by fuel taxation. To reach this goal, data from the most recent literature on the topic, mostly originating from the European Union project Extern E-Transport, will be considered.

Date: 2003
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