Reform, Innovation and Renewable Energy
Critical Issues in Environmental Taxation series
Edited by Natalie P. Stoianoff, Larry Kreiser, Bill Butcher, Janet E. Milne and Hope Ashiabor
Chapter 9: Distributional effects of motor-fuel taxation in the Czech Republic
Transport emissions rose by 20percent between 1990 and 2010 and accounted for more than 20 percent of all GHG emissions in the EU; this indicates that the transport sector is the second biggest greenhouse gas-emitting sector after energy and the only major sector where greenhouse gas emissions (GHGs) are still rising or stagnating. Pricing policies in the transport sector are thought to be an important tool to reduce these global emissions and other pollutants from transport, either alone or as a part of a policy mix. Fuel excises in particular have a direct impact on the fuel efficiency of vehicles (which generally comes at a cost) and, indirectly, reduce mileage – and in this way reduce GHG emissions. The aim of this chapter is to analyze distributional effects of motor-fuel taxation on different kinds of households in the Czech Republic. Our detailed statistical analysis of microdata on households’ expenditures goes farther beyond the present knowledge because our focus is on different groups of households differentiated not only according to their incomes but also according to availability of vehicles, location of households and their size and other socioeconomic and demographic characteristics. First we describe the transport sector in the Czech Republic from the environmental point of view and discuss the impact of taxation on this sector. Then,motor-fuel consumption by various household groups is analyzed. We then apply a formal measure of motor-fuel tax progressivity on Czech data before drawing conclusions.
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