Road transport taxation: a critical review of their internalising effectiveness

Teresa Palmer Tous () and Antoni Riera Font

Hacienda Pública Española / Review of Public Economics, 2005, vol. 173, issue 2, 165-191

Abstract: Over the last two decades there have appeared a lot of studies, with a European Union scope, aimed to estimate the externalities linked to the transport sector. An attempt to provide a tax instrument to get a socially optimal level is the ultimate reason of this kind of valuations. More specifically, this paper deals with the taxation of road transport. We analyse taxes in this sector in order to identify its real corrective design or, on the contrary, identify the criteria that should be introduced to improve its internalising efectiveness.

Keywords: externalities; road transport; taxes; internalising effectiveness. (search for similar items in EconPapers)
JEL-codes: H23 R41 R48 (search for similar items in EconPapers)
Date: 2005
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