Bjertnæs, Geir H. M. - 2019
shows that the efficient road user charge on fuel is below the marginal mileage-related damage to prevent tax avoidance due … to an excessive economic driving-style. The current US tax rate on gasoline is way below the efficient tax rate while the … current UK rate is slightly above the efficient rate in this case. The efficient tax on fuels exceeds the marginal damage of …