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Tonnage tax: is it working?

Author

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  • Heather Leggate *
  • James McConville

Abstract

The introduction of the tonnage tax for shipping companies has been a response to the declining fleets in many European countries. There are strategic and commercial reasons why a maritime presence is desirable, not least of which is to maintain an important skill base. Although regimes have differed they all offer some form of preferential rates of tax for those ships on the register. In certain cases this tax subsidy has been linked to a requirement to train seafarers, notably in the UK. This article analyses the impact of the tonnage tax system and its success in achieving its objectives of fleet expansion and employment with particular reference to the UK.

Suggested Citation

  • Heather Leggate * & James McConville, 2005. "Tonnage tax: is it working?," Maritime Policy & Management, Taylor & Francis Journals, vol. 32(2), pages 177-186, April.
    • Handle: RePEc:taf:marpmg:v:32:y:2005:i:2:p:177-186
    DOI: 10.1080/03088830500083547
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    Cited by:

    1. Stelios Panagiotou & Helen Thanopoulou, 2019. "Tonnage tax revisited: the case of Greece during a shipping crisis and an economic crisis period," Working Papers 266, Bank of Greece.
    2. Elschner, Christina, 2013. "Special tax regimes and the choice of organizational form: Evidence from the European Tonnage Taxes," Journal of Public Economics, Elsevier, vol. 97(C), pages 206-216.
    3. Yang, Yi-Chih, 2014. "Effect of shipping aid policies on the competitive advantage of national flagged fleets: Comparison of Taiwan, Korea and Japan," Transport Policy, Elsevier, vol. 35(C), pages 1-9.
    4. Olaf M. Merk, 2020. "Quantifying tax subsidies to shipping," Maritime Economics & Logistics, Palgrave Macmillan;International Association of Maritime Economists (IAME), vol. 22(4), pages 517-535, December.

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