Publication: Research - peer-review › Journal article – Annual report year: 2012
This paper analyses a tax reform, explicitly conceived by policy makers to be climate-friendly, that partly replaces a high vehicle registration tax by road user charging and allows for differentiation of the remaining registration tax by fuel efficiency. A microeconomic framework is proposed to analyse such a reform. For the case of Denmark, the analysis shows that the reform is likely to yield a significant and robust welfare gain. However, it seems not unlikely that CO2 emissions from passenger cars may increase as a result of the reform.
|Journal||Transportation Research. Part C: Emerging Technologies|
|Number of pages||11|
|State||E-pub ahead of print|
|Citations||Web of Science® Times Cited: No match on DOI|
- Congestion, Road user charging, Tax reform, CO2, Welfare economics, Registration tax