Journal article
A green reform is not always green
This paper analyses a tax reform, explicitly conceived by policy makers to be climate-friendly, that partly replaces a high vehicle registration tax by road user charging and allows for differentiation of the remaining registration tax by fuel efficiency. A microeconomic framework is proposed to analyse such a reform.
For the case of Denmark, the analysis shows that the reform is likely to yield a significant and robust welfare gain. However, it seems not unlikely that CO2 emissions from passenger cars may increase as a result of the reform.
Language: | English |
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Year: | 2013 |
Pages: | 210-220 |
ISSN: | 18792359 and 0968090x |
Types: | Journal article |
DOI: | 10.1016/j.trc.2011.11.011 |
ORCIDs: | Fosgerau, Mogens and Jensen, Thomas Christian |
CO2 Congestion Registration tax Road user charging SDG 13 - Climate Action Tax reform Welfare economics