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Reforming Transport Taxes

Reforming Transport Taxes by Organisation for Economic Co-operation and Development
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This report examines the economic principles for efficient systems of taxation and provides a framework for international comparisons of transport taxes and charges. It investigates the price and tax changes likely to result from the reform of transport charges to maximise efficiency, and their impact on motorists, hauliers and users of other transport services. The report also assesses the impact of national differences in taxation on the competitiveness of hauliers internationally.

Organisation for Economic Co-operation and Development; January 2004
200 pages; ISBN 9789282103197
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Title: Reforming Transport Taxes
Author: Organisation for Economic Co-operation and Development