Handbook of Research on Environmental Taxation
Show Less

Handbook of Research on Environmental Taxation

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.
Buy Book in Print
Show Summary Details
You do not have access to this content

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

Teresa Palmer- Tous and Antoni Riera- Font


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).

You are not authenticated to view the full text of this chapter or article.

Elgaronline requires a subscription or purchase to access the full text of books or journals. Please login through your library system or with your personal username and password on the homepage.

Non-subscribers can freely search the site, view abstracts/ extracts and download selected front matter and introductory chapters for personal use.

Your library may not have purchased all subject areas. If you are authenticated and think you should have access to this title, please contact your librarian.

Further information

or login to access all content.