motorists avoid taxes due to an excessive economic driving-style. The efficient tax on gasoline is reduced below the Pigouvian … rate due to such avoidance. The current US tax rate on gasoline is below the efficient tax rate while the current UK rate … GPS-based road user charge should be combined with a tax on gasoline which promotes an economic driving-style that lowers …

This article exploits both the crude oil price surge consecutive to the invasion of Ukraine and 2022 fuel excise tax … of the actual tax policy as well as its impact on CO2 emissions based on counterfactual simulations. We empirically …

which emits much more CO2 than oil. The way of achieving this is to have a steeply rising carbon tax during the initial oil …-only phase, a less-steeply rising carbon tax during the intermediate phase where oil and coal are used alongside each other and … the following coal-only phase, and a flat carbon tax during the final renewables-only phase. The "laissez-faire" outcome …

instruments have redistributive implications. We compute optimal subsidy - fuel tax combinations subject to a pre-specified EV …

Europe, this effect rises to 12 percent (equiv. to 83 USD p.c.). An alternative fuel tax policy, by contrast, induces a modal …

analytically characterise the optimal second-best fuel tax. We find that accounting for active travel benefits increases the … optimal fuel tax by 49% in the US and 36% in the UK. Fuel taxes should be implemented jointly with other policies aimed at …

actual and synthetic German transport sector following the 1999-2003 German eco tax reform. We demonstrate sizable average … cost estimates, we find that the eco-tax saved more than 40 billion euros of external damages. More than half of the … pricing. Our fuel and emission specific tax elasticity estimates suggest much stronger demand responses to eco tax increases …

We analyze the effectiveness of the German tax reduction on fuel prices ('Tankrabatt') that was introduced for three … in a counterfactual situation without the tax reduction, we find that the tax reduction has been completely passed on to …. Moreover, pass-through rates started to decline in August while the tax reduction was still in place. We observe an upward …

This paper exploits the introduction of the German carbon tax in 2021 as well as excise tax rebates on fuel in both … decreases by 7.7%. In border areas, the elasticity of tax revenue with respect to foreign prices is as high as 0.5. Moreover …, there is no substantial difference in demand response to either carbon or excise tax. Such empirical evidence illustrates …

excises. It appears that European governments strategically set their excise levels by responding to their neighbors' tax … rates. This provides evidence for the presence of tax competition in diesel excises. In fact, a 10 percent higher rate in … has not, however, significantly reduced the intensity of tax competition. Indeed, strategic tax responses have not …