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Road User Charges and the Taxation of Road Transport

David M. G. Newbery

出版	SSRN, 2006
URL	http://books.google.com.hk/books?id=vRfnzgEACAAJ&hl=&source=gbs_api

註釋

The paper discusses the measurement of road use costs and the design of a system of road user charges. The first theorem states that road damage externalities are zero, so that road damage costs are equal to the attributable fraction of maintenance expenditures. The second states that with constant returns and optimal capacity, congestion charges recover total overhead costs. Freight vehicles should pay their road use costs, but additional pure taxes on passenger transport should be guided by the principles of indirect taxation. Road use costs will typically fall short of road expenditures, but the additional pure taxation will more than cover the shortfall.