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Road transport taxation: a critical review of their internalising effectiveness

Author

Listed:
  • Teresa Palmer Tous

    (Universidad de las Islas Baleares)

  • Antoni Riera Font

    (Universidad de las Islas Baleares)

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.

Suggested Citation

  • Teresa Palmer Tous & Antoni Riera Font, 2005. "Road transport taxation: a critical review of their internalising effectiveness," Hacienda Pública Española / Review of Public Economics, IEF, vol. 173(2), pages 165-191, June.
    • Handle: RePEc:hpe:journl:y:2005:v:173:i:2:p:165-191
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    References listed on IDEAS

    as
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    More about this item

    Keywords

    externalities; road transport; taxes; internalising effectiveness.;
    All these keywords.

    JEL classification:

    • H23 - Public Economics - - Taxation, Subsidies, and Revenue - - - Externalities; Redistributive Effects; Environmental Taxes and Subsidies
    • R41 - Urban, Rural, Regional, Real Estate, and Transportation Economics - - Transportation Economics - - - Transportation: Demand, Supply, and Congestion; Travel Time; Safety and Accidents; Transportation Noise
    • R48 - Urban, Rural, Regional, Real Estate, and Transportation Economics - - Transportation Economics - - - Government Pricing and Policy

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