search query: @indexterm taxation / total: 1872
reference: 280 / 1872
| Author: | Borger, B. de Courcelle, C. Swysen, D. |
| Title: | Optimal pricing of transport externalities in a federal system: identifying the role of tax competition, tax exporting and externality spillovers |
| Journal: | Journal of Transport, Economics and Policy
2003 : JAN, VOL. 37:1, p. 69-94 |
| Index terms: | Externalities Pricing Taxation Welfare economics |
| Language: | eng |
| Abstract: | In this article, welfare-optimal pricing of passenger and freight transport services are studied in a federation. New opportunities for tax competition and tax exporting are created by the prevalence of international transport flows in small open economies. Tax exporting opportunities strongly depend on the possibilities for price discrimination between domestic and international transport. Transport flows generate both local and trans-boundary externalities. |
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