Please use this identifier to cite or link to this item: http://hdl.handle.net/10419/155164
Authors: 
Mayeres, Inge
Proost, Stef
Year of Publication: 
2001
Series/Report no.: 
Nota di Lavoro, Fondazione Eni Enrico Mattei 1.2001
Abstract: 
This paper examines the rationale for the different tax treatment of gasoline and diesel cars currently observed in Europe. First, we analyse possible justifications for a different tax treatment: pure tax revenue considerations, externality cons0iderations and constraints on the tax instruments used for cars and trucks. Next, an applied general equilibrium model is used to assess the welfare effects of revenue neutral changes in the vehicle and fuel taxes on diesel and gasoline cars. The model integrates the effects on tax revenue, environmental externalities, road congestion, accidents and income distribution.
Subjects: 
Transport policies
transport externalities
optimal taxation
marginal tax reform
gasoline and diesel
applied general equilibrium model
JEL: 
H2
H21
H23
R41
D58
Document Type: 
Working Paper

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