Reforming transport taxes. Comparing existing transport taxes and charges with an optimal pricing benchmark for Germany, France, United Kingdom, Finland and the Netherlands.
The TRENEN model has been used to benchmark transport prices of 5 countries to their optimal levels. The results of the project have been discussed by the Council of Ministers of the ECMT at their annual meeting in May 2003. The project has resulted in the book Reforming Transport Taxes, published by the OECD, Paris in December 2003. 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 preferably 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.
- Book "Reforming transport taxes. Comparing existing transport taxes and charges with an optimal pricing benchmark.", published in December 2003. The book can be ordered in English of French on the OESO website: www.cemt.org
- Table of Contents: 01taxes.pdf
- Policy conclusions: cm0303fe.pdf
OECD - European Council of Ministers of Transport (ECMT), and the European Commission - DG TREN
Stijn Tastenhoye, Bart Van Herbruggen, Michaël De Schrijver
Rana Roy (project leader, UK), and Stef Proost (KU Leuven)
+32 16 31.77.37