HEAVY GOODS VEHICLE TAXATION IN THE UNITED KINGDOM OR REWARD 1979. FINAL DATA

Heavy goods vehicle taxation has been the subject of considerable debate in the UK over the past 15 years. There have been a number of attempts to relate the taxes paid by heavy goods vehicles to the public costs incurred to provide road track for their use. This paper reviews critically the position taken in the last public account of allocation procedures and also outlines recent modifications to the approach. It is suggested that the allocation of public costs is sensitive to some of the assumptions made and that this may result in an over-estimation of the costs associated with road haulage activities. A number of comparative calculations are made using data from both 1975/76 and more recent years to examine this hypothesis.(a) (TRRL)

• Availability:
  • Find a library where document is available. Order URL: http://worldcat.org/issn/00494488
• Corporate Authors:

  Elsevier

  Radarweg 29
  Amsterdam,   Netherlands  1043 NX
• Authors:
  • BUTTON, K J
• Publication Date: 1979-12

Media Info

• Features: References; Tables;
• Pagination: p. 389-408
• Serial:
  • Transportation (Netherlands)
  • Volume: 8
  • Issue Number: 4
  • Publisher: Martinus Nijhoff Publishers
  • ISSN: 0049-4488

Subject/Index Terms

• TRT Terms: Benefit cost analysis; Calculation; Cost allocation; Costs; Freight traffic; Freight transportation; Heavy vehicles; Taxation; Taxes
• Uncontrolled Terms: Computation
• Geographic Terms: Sweden; United Kingdom
• ITRD Terms: 224: Cost; 226: Cost benefit analysis; 741: Goods traffic; 1236: Lorry; 268: Tax; 8119: United Kingdom
• Subject Areas: Economics; Finance; Freight Transportation; Highways; Planning and Forecasting; Society; I72: Traffic and Transport Planning;

Filing Info

• Accession Number: 00319263
• Record Type: Publication
• Source Agency: Transport Research Laboratory
• Files: ITRD, TRIS
• Created Date: Feb 6 1981 12:00AM