Policies to mitigate climate change require a fundamental change to taxation in the transport sector. The shift to electric vehicles and continuing improvements in the fuel efficiency of internal combustion engine vehicles will extinguish revenues from fuel taxes. This report assesses the...

This report examines the economic principles for efficient systems of taxation and provides a framework for international comparisons of transport taxes and charges. It investigates the price and tax changes likely to result from the reform of transport charges to maximise efficiency, and their...

This report examines the economic principles for efficient systems of taxation and provides a framework for international comparisons of transport taxes and charges. It investigates the price and tax changes likely to result from the reform of transport charges to maximise efficiency, and their...