Table of Contents

Handbook of Research on Environmental Taxation

Handbook of Research on Environmental Taxation

Elgar original reference

Edited by Janet E. Milne and Mikael S. Andersen

The Handbook of Research on Environmental Taxation captures the state of the art of research on environmental taxation. Written by 36 specialists in environmental taxation from 16 countries, it takes an interdisciplinary and international approach, focusing on issues that are universal to using taxation to achieve environmental goals.

Chapter 16: Structuring road transport taxes to capture externalities: a critical analysis of approaches

Teresa Palmer- Tous and Antoni Riera- Font

Subjects: economics and finance, environmental economics, environment, environmental economics, environmental law, law - academic, environmental law


The importance of the transport sector and the negative externalities it generates undoubtedly justifies the growing attention it has been attracting in terms of economic policy. Intensive use of the different means of transport (road, air, sea and rail) is associated with burgeoning environmental problems, heightened congestion situations and higher accident rates. More precisely, road transport contributes significantly to these increasing problems, given its notable weight in the formation and evolution of external costs in terms of GDP (Schreyer et al. 2004; European Commission 2007; Litman 2009). The OECD’s recent studies on Central and Eastern Europe estimate that total external road transport costs account for close to 14 percent of the GDP of the countries in these areas (OECD 2003). It is widely accepted that the presence of negative externalities means a divergence between social costs and private costs that results in suboptimal activity levels (Proost and Van Dender 1999; Borger and Proost 2001) and the need to apply corrective policies to the sector (European Commission 1995; Oberholzer-Gee and Weck-Hannemann 2002).

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