Burden of Taxation on Transport

Case study analysis of the burden of taxation and charges on transport

The Europe 2020 strategy, the Roadmap for moving to a competitive low carbon economy in 2050 (COM (2011) 0112), and the 2011 White Paper on Transport all make clear that the transport sector faces huge challenges.  One of these challenges is the possible unfair treatment of some transport modes in terms of unequal tax levels and unequal internalization of external costs.

The aim of this study is to provide information that could be used for future considerations of relevant measures and impact assessments in the area of taxation (in the broadest sense) on transport.

The project team will:

  • help policy makers analyse the burden of taxation and charges on different modes of transport in order to better compare the framework conditions in which various transport modes operate.
  • analyse subsidies for specific transport operations or modes, which can be equally important when comparing the framework conditions across modes.
  • gather information on relevant transport taxes and charges as well as subsidies for transport activity on selected routes for different modes and means of transport.
  •  make the collected information comparable across modes by developing relevant indicators and present them in a clear manner.

TML, in cooperation with CE DELFT, will focus on the development of the methodology (defining transport operations and corridor indicators, developing accounting methodology for taxes, charges, subsidies, and internal costs) and the collection of relevant taxes, charges and subsidies.  


no report available yet



funded by

European Commission, DG MOVE


CE Delft (project leader), HERRY, BME, TCI Röhling


Tim Breemersch, Eef Delhaye, Sebastian Vanderlinden


Tim Breemersch

+32 16 74.51.23
reference: 16077