Case study analysis of the burden of taxation and charges on transport
The Case study analysis of the burden of taxation and charges on transport (and its background report) gathered information on taxes, charges and subsidies for twenty carefully selected representative routes for all modes of transport.
Subject to some important caveats, the main conclusion of the case studies report is that road transport bears the highest burden in terms of taxes and charges per passenger-kilometre and tonne-kilometre. However, drawing on previous studies, it is shown that road and aviation also generate the highest external costs.
Caveats: external costs draw on previous studies; a number of assumptions had to be made regarding the reference vehicles (i.e. type, annual mileage, average lifetime of vehicle) and load factors; the scope of taxes/charges may slightly differ across modes; there are data gaps, e.g. on 'hidden subsidies'.
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