OPTIMAL PRICING OF TRANSPORT EXTERNALITIES IN A FEDERAL SYSTEM : IDENTIFYING THE ROLE OF TAX COMPETITION, TAX EXPORTING AND EXTERNALITY SPILLOVERS

This paper examines optimal pricing of transport externalities in a federal system by identifying the role of tax competition, tax exporting and externality spillovers. The paper describes the structure of the model used to study optimal transport taxation in an international environment, as well as optimal tax and investment rules from the viewpoint of an individual region and the federation as a whole. The authors conclude that tax competition due to the mobility of the tax base may increase or decrease transport. In centrally located small, open economies it induces low transport taxes. In countries with substantial international and transit freight transport, tax exporting induces higher transport taxes. The authors also discuss proposals for a grant system to overcome fiscal externalities and spillovers of external costs.

• Availability:
  • Find a library where document is available. Order URL: http://worldcat.org/oclc/856156
• Corporate Authors:

  University of Bath

  Claverton Down
  Bath, Avon  United Kingdom  BA2 7AY
• Authors:
  • DeBorger, B
  • Courcelle, C
  • Swysen, D
• Publication Date: 2003-1

Language

• English

Media Info

• Features: References; Tables;
• Pagination: p. 69-94
• Serial:
  • Journal of Transport Economics and Policy
  • Volume: 37
  • Issue Number: 1
  • Publisher: University of Bath
  • ISSN: 0022-5258
  • Serial URL: http://www.jtep.com

Subject/Index Terms

• TRT Terms: Externalities; International transportation; Mathematical models; Optimization; Pricing; Taxes
• Subject Areas: Economics; Finance; Highways; Society;

Filing Info

• Accession Number: 00942658
• Record Type: Publication
• Source Agency: UC Berkeley Transportation Library
• Files: BTRIS, TRIS
• Created Date: Jun 2 2003 12:00AM