How do taxes and charges for transport in, for example, France compare with those in Germany? Do hauliers in one country pay more than in the other, and what impact does this have on the profitability of haulage in each country? Is the impact of an increase in tax on diesel the same in each country or are differences in the taxation of labour more significant? Do these differences distort the international haulage market? This book provides a framework for international comparisons and discusses the economic principles for efficient systems of taxation. The work provides a basis for addressing the questions "what is the right level for transport taxes" and "what kinds of charges should be used".
Table of contents:
-Conclusions and Recommendations -Glossary -Introduction 1. Principles for Effective Taxation -Efficient Taxation -Inter-Modal Distortions 2. Summary of the Calculations and Main Results -Absolute Levels of Charges -Net Taxation -Effective Tax Rates on the Marginal Cost of Producing Freight Transport by Road -The Impact of Taxation on Competitiveness -Transfers with Respect to Capital Infrastructure Costs and to Full Social Costs -Use of the Indicators Developed 3. Absolute Levels of Specific Charges and Corresponding Fiscal Patterns -Methodological Stages -Results -Conclusions 4. Net Taxation of Road Haulage and Corresponding Country - and Flag-Related - Territorial Patterns -Methodological Stages -Results Based on Standard Scenarios by Country -Results Based on Standard Scnearios by Flag -Conclusion 5. Examining Net Taxation for Pairs of Flags -Comparison between UK and French Flags -Overall Results 6. Effective Tax Rates on the Marginal Cost of Production of Road Freight Transport -Methodological Stages -Results: Country-Specific METRs -Results: Flag-Specific METRs -Conclusions 7. Marginal Effective Tax Rates and Competitiveness 8. Transfers with Respect to Government Infrastructure Accounts and Full Social Costs -Methodological Stages -Results: Comparison with Efficient Taxation Benchmark Value Annex: Resolution 2000/3 on Charges and Taxes in Transport