A conceptual framework for the reform of taxes related to roads and transport

This report examines how transport services in Australia should be charged for, how such charges can contribute to economic efficiency and how capital works in the transport sector should be funded. The transport sector is a significant component of the Australian economy with transport specific industries comprising 4.6 per cent of GDP in 2006-07 and providing 4.7 per cent of total employment. This report concentrates on road transport and the supply of road services. Section 1 provides background to the general tax transfer policy problems that arise in relation to road transport; Section 2 discusses partial and general equilibrium methodology issues; Section 3 discusses excises on fuels and other vehicle-related charges; Section 4 discusses congestion and pollution-related transport externalities; Section 5 singles out traffic accident and insurance externalities; Section 6 deals with road capital and maintenance issues; Section 7 considers general equilibrium and double dividend issues; Section 8 briefly considers rail, taxi, air services and shipping issues; Section 9 synthesises the main policy issues raised.

• Record URL:
  • http://taxreview.treasury.gov.au/Content/html/commissioned_work/downloads/Clarke_and_Prentice.pdf
• 
• Corporate Authors:

  Australia. Treasury

  Canberra, ACT   
• Authors:
  • Clarke, H
  • Prentice, D
• Publication Date: 2009-6

Language

• English

Media Info

• Pagination: 104p

Subject/Index Terms

• TRT Terms: Congestion pricing; Economic efficiency; Economics; Financing; Highways; Policy; Taxes; Taxicabs; User charges
• ATRI Terms: Congestion pricing; Efficiency; Policy; Road economics; Road user charges; Tax; Transport economics; Transport funding
• Subject Areas: Economics; Policy; Public Transportation;

Filing Info

• Accession Number: 01384387
• Record Type: Publication
• Source Agency: ARRB
• Files: ATRI
• Created Date: Aug 22 2012 4:31PM