Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/210961 
Year of Publication: 
2019
Series/Report no.: 
Discussion Papers No. 905
Publisher: 
Statistics Norway, Research Department, Oslo
Abstract: 
This study calculates efficient taxes on fuel and road use designed to combat driving related externalities. The study shows that the efficient road user charge on fuel is below the marginal mileage-related damage to prevent tax avoidance due to an excessive economic driving-style. The current US tax rate on gasoline is way below the efficient tax rate while the current UK rate is slightly above the efficient rate in this case. The efficient tax on fuels exceeds the marginal damage of CO2-emissions to promote an economic driving-style when the tax is combined with a GPS-based tax on road use. The efficient GPS-based tax rate on road use is reduced below the marginal damage of mileage-related externalities in this case.
Subjects: 
Transportation
optimal taxation
environmental taxation
global warming
JEL: 
H2
H21
H23
Q58
R48
Document Type: 
Working Paper

Files in This Item:
File
Size





Items in EconStor are protected by copyright, with all rights reserved, unless otherwise indicated.