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Transport Taxes with Multiple Trip Purposes

Transport Taxes with Multiple Trip Purposes A congestible urban transport system is considered in which cars and buses are used for commuting and non‐commuting trips. Commuting is a strict complement to taxable labour supply. The optimal tax structure for raising a given amount of government revenue is examined for the cases where differentiation of transport tolls between trip purposes is and is not possible. An application to Belgian urban environments shows that optimal toll differentiation produces significant efficiency improvements. Without differentiation, reforming transport taxes generates substantial gains only when the labour tax can be reduced. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png The Scandinavian Journal of Economics Wiley

Transport Taxes with Multiple Trip Purposes

The Scandinavian Journal of Economics , Volume 105 (2) – Jun 1, 2003

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References (32)

Publisher
Wiley
Copyright
Copyright © 2003 Wiley Subscription Services, Inc., A Wiley Company
ISSN
0347-0520
eISSN
1467-9442
DOI
10.1111/1467-9442.00010
Publisher site
See Article on Publisher Site

Abstract

A congestible urban transport system is considered in which cars and buses are used for commuting and non‐commuting trips. Commuting is a strict complement to taxable labour supply. The optimal tax structure for raising a given amount of government revenue is examined for the cases where differentiation of transport tolls between trip purposes is and is not possible. An application to Belgian urban environments shows that optimal toll differentiation produces significant efficiency improvements. Without differentiation, reforming transport taxes generates substantial gains only when the labour tax can be reduced.

Journal

The Scandinavian Journal of EconomicsWiley

Published: Jun 1, 2003

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