This paper discusses the main external costs related to road transport and the design of taxes to manage them. It provides an overview of evolving tax practice in the European Union and the United States and identifies opportunities for better alignment of transport taxes with external costs....

Abstract: Der Deutsche Verkehrssektor emittiert knapp 160 Mio. t CO2 pro Jahr (d.h. 18% der gesamtwirtschaftlichen Emissionen) und trägt bisher am geringsten zum Erreichen der Emissionsminderungsziele bei. Um die Anreize zur Emissionsminderung beim Hauptverursacher im Verkehrssektor, dem...

Economic growth and globalisation create traffic growth, leading to congestion, which again increases travel times and costs. Road pricing is an instrument that may efficiently reduce the negative impacts. This volume is a collection of research papers on the use of road pricing. The focus is on...

Pollution, accidents and congestion all cause unnecessary welfare losses, and while transport services are an essential component of economic and social development, their negative side effects are drawing increasing political attention. Internalisation aims to create incentives to reduce these...