haku: @indexterm pollution charges / yhteensä: 20
viite: 6 / 20
| Tekijä: | West, S. E. |
| Otsikko: | Equity implications of vehicle emissions taxes |
| Lehti: | Journal of Transport, Economics and Policy
2005 : JAN, VOL. 39:1, p. 1-24 |
| Asiasana: | pollution charges taxation transport |
| Kieli: | eng |
| Tiivistelmä: | This article discusses the equity implications of vehicle emissions taxes by examining the incidence of a tax on local pollutants. It incorporates household price responsiveness that differs across income groups into a consumer surplus measure of tax burden. Since poor vehicle owners spend more on miles as a proportion of their income and drive vehicles that ppollute more than those owned by the wealthy, the incidence of tax on vehicle emissions falls relatively heavily on them. This burden, however, is moderated to some extent by low vehicle ownership rates and high price responsiveness in the lower half of the income distribution. A uniform tax on miles that does not distinguish between dirty and clean vehicles is less regressive than the emissions tax. |
SCIMA