Taxing vehicles, fuels, and road use: Opportunities for improving transport tax practice
This paper discusses the main external costs related to road transport and the design of taxes to manage them. It provides an overview of evolving tax practice in the European Union and the United States and identifies opportunities for better alignment of transport taxes with external costs. There...
Gespeichert in:
| 1. Verfasser: | |
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| Format: | Elektronisch E-Book |
| Sprache: | English |
| Veröffentlicht: |
Paris
OECD Publishing
2019
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| Schriftenreihe: | OECD Taxation Working Papers
no.44 |
| Schlagworte: | |
| Online-Zugang: | Volltext |
| Zusammenfassung: | This paper discusses the main external costs related to road transport and the design of taxes to manage them. It provides an overview of evolving tax practice in the European Union and the United States and identifies opportunities for better alignment of transport taxes with external costs. There is considerable scope for improving transport tax practice, notably by increasing the use of taxes based on road use. Distance charges offer great promise in delivering more efficient road transport. In heavily congested areas, targeted charges are a cost-effective way of reducing congestion. Fiscal objectives provide an impetus for change as improving vehicle fuel efficiency and fleet penetration of alternative fuel vehicles erode traditional tax bases, particularly those relating to fossil fuel use. A gradual shift from an energy-based approach towards distance-based transport taxes has the potential to establish a stable tax base in the road transport sector in the long run. |
| Beschreibung: | 1 Online-Ressource (58 p.) |
| DOI: | 10.1787/e7f1d771-en |
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| spelling | van Dender, Kurt VerfasserIn aut Taxing vehicles, fuels, and road use Opportunities for improving transport tax practice Kurt, van Dender Paris OECD Publishing 2019 1 Online-Ressource (58 p.) Text txt rdacontent Computermedien c rdamedia Online-Ressource cr rdacarrier OECD Taxation Working Papers no.44 This paper discusses the main external costs related to road transport and the design of taxes to manage them. It provides an overview of evolving tax practice in the European Union and the United States and identifies opportunities for better alignment of transport taxes with external costs. There is considerable scope for improving transport tax practice, notably by increasing the use of taxes based on road use. Distance charges offer great promise in delivering more efficient road transport. In heavily congested areas, targeted charges are a cost-effective way of reducing congestion. Fiscal objectives provide an impetus for change as improving vehicle fuel efficiency and fleet penetration of alternative fuel vehicles erode traditional tax bases, particularly those relating to fossil fuel use. A gradual shift from an energy-based approach towards distance-based transport taxes has the potential to establish a stable tax base in the road transport sector in the long run. Taxation Transport FWS01 ZDB-13-SOC FWS_PDA_SOC https://doi.org/10.1787/e7f1d771-en Volltext |
| spellingShingle | van Dender, Kurt Taxing vehicles, fuels, and road use Opportunities for improving transport tax practice Taxation Transport |
| title | Taxing vehicles, fuels, and road use Opportunities for improving transport tax practice |
| title_auth | Taxing vehicles, fuels, and road use Opportunities for improving transport tax practice |
| title_exact_search | Taxing vehicles, fuels, and road use Opportunities for improving transport tax practice |
| title_full | Taxing vehicles, fuels, and road use Opportunities for improving transport tax practice Kurt, van Dender |
| title_fullStr | Taxing vehicles, fuels, and road use Opportunities for improving transport tax practice Kurt, van Dender |
| title_full_unstemmed | Taxing vehicles, fuels, and road use Opportunities for improving transport tax practice Kurt, van Dender |
| title_short | Taxing vehicles, fuels, and road use |
| title_sort | taxing vehicles fuels and road use opportunities for improving transport tax practice |
| title_sub | Opportunities for improving transport tax practice |
| topic | Taxation Transport |
| topic_facet | Taxation Transport |
| url | https://doi.org/10.1787/e7f1d771-en |
| work_keys_str_mv | AT vandenderkurt taxingvehiclesfuelsandroaduseopportunitiesforimprovingtransporttaxpractice |