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Decarbonisation and the pricing of road transport : summary and conclusions

Auteur : Hermannsson Thorsteinn, Anable Jillian, Andersen Claus ...[et al.]
Collectivite Auteur : International Transport Forum
Année de Publication : 2023
Type : Rapport
Thème : Transport

Résumé/Sommaire :

Executive summary
1. The problem of declining fuel-tax revenue
2. Why tax vehicles and road use?
A. Internalising the external costs of motoring
B. The user-pays principle
C. Raising general revenue
D. alancing taxation objectives
3. The merits of distance-based charging
4. Emerging practices in supplementing fuel taxes
A. Vehicle ownership tax surcharges
B. Undifferentiated distance-based charging systems
C. Congestion charging
5. Improving public acceptability
A. Accounting for heterogeneity within groups
B. Designing more acceptable congestion charges
C. Varying distance-based charges between urban and rural areas
D. Balancing efficiency and acceptability
E. The distributional benefits of distance charging
F. Differentiating taxes to promote more sustainable vehicle choices
G. The need for timely reform
H. Introducing road pricing reforms in stages
I. Improving public understanding of the reforms
6. Comparing distance-based charging systems
A. Replacing fuel-tax revenue
B. Internalising external costs
7. Road transport pricing in the broader policy context
A. Taxation of heavy-goods vehicles versus light vehicles
B. Reforming tax expenditures supporting electric vehicle adoption
C. Links with other vehicle and road-user taxes
D. Tax reform in low- and middle-income countries

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