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Bruno de Borger and Stef Proost

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Bruno De Borger and Stef Proost

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Bruno De Borger and Stef Proost

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Edited by Bruno De Borger and Stef Proost

This timely book deals with the problem of pricing passenger and freight transportation within Europe. The contributors argue that current legislation affecting pricing and regulation is increasingly less successful in dealing with market failures and externalities such as congestion, air pollution, noise and accidents. Technological progress and greater European co-operation has brought increased scope for the reform of transport policies.
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Bruno De Borger, John Peirson and Roger Vickerman

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Bruno De Borger, John Peirson and Roger Vickerman

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Fanny Vanrykel, Bruno De Borger and Marc Bourgeois

Recently, shared mobility has become a hot topic in urban mobility discussions. With the scale-up of this model, consumers’ behaviour tends to shift from owning vehicles to paying for temporary access to them. In this chapter, we start from the observation that current vehicle taxes have been conceived in the context of individual car ownership, whereas new car-sharing models are based on providing access to cars for personal use. Using an interdisciplinary approach, we discuss the challenges that business-to-consumer (B2C) car sharing presents for existing car-related tax instruments from a legal and economic viewpoint, using Belgium as an example. We argue that car sharing necessitates careful reconsideration of existing ownership taxes and the planned future introduction of new tax instruments and user charges (eg, road pricing). In particular, B2C car sharing affects both the taxable object, implying a risk of tax revenue erosion, and the taxable person. Moreover, it may engender tax competition. Finally, car sharing also has implications for the implementation of future user charges (eg, road pricing, cordon pricing in cities, kilometre charges). It would thus affect the design of new pricing systems, if these were to be introduced.