Road Taxes, Road User Charges and Earmarking

Fifth Annual Global Conference on Environmental Taxation Issues, Experience and Potential PAVIA CHARGING FOR THE USE OF ROADS: POLICIES AND RECENT INITIATIVES

Specific environmental taxes are minor in relation to fuel excise duty, road tolls and annual taxes on the ownership or use of vehicles, in terms of their cost to transport operators and users (see the OECD environmental tax data base). Although differentiation of general transport taxes on the basis of environmental performance is quite widely used to leverage vehicle purchase decisions, this ...

Evaluation of NDGPS for Assessing Road User Charges

With advances in modern technology, fuel consumption will drop with a resulting decrease in state and federal income from motor fuel taxes, decreasing the revenue available to maintain and improve the transportation infrastructure. To keep pace with future transportation needs, a new funding mechanism is needed to supplement or replace the current road financing mechanism. One possible approach...

1 Voluntary road pricing

In voluntary programs that encourage socially responsible (“safe”, “green”, or whatever) driving, it is possible to implement pricing schemes that more closely reflect the variation of the social marginal cost of driving than can be made with regular (more uniform) taxes and charges. This paper discusses motives for such programs and presents three examples: pay-as-you-drive car insurance, “eco...

EUROPEAN CONFERENCE OF MINISTERS OF TRANSPORT COUNCIL OF MINISTERS Council of Ministers HARMONISATION IN ROAD TRANSPORT Efficient Transport Taxes and Charges: Conclusions and Recommendations

The Effect of Local Earmarking on Capital Spending in Georgia Counties

IN RECENT YEARS, the public has begun to perceive the importance of improved public capital facilities for local economic development, business retention, and quality of life in communities. This public interest has prompted concerns among local government officials regarding adequate public capital investment and maintenance efforts. Major capital outlay sources for local governments have been...