In this article, the functioning of economic instruments related to the exploitation of road transport vehicles is elaborated. A critical overview of characteristics of different instruments as well as the usefulness of these instruments from the point of view of opportunities for application to...

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....