Parry, Ian W.H.; Norregaard, John; Heine, Dirk - In: Annual Review of Resource Economics 4 (2012) 1, pp. 101-125
also account for congestion and other externalities associated with vehicle use, at least until mileage-based taxes are … across different fuels and end users, better aligning tax rates with (albeit crude) values for externalities, and scaling …