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- W594455904 abstract "Motor car and fuel taxes vary widely between different countries. For the 86 countries of this comparative study the standard deviation is of the same order of magnitude as the mean value for each particular tax (car import duty, purchase tax, ownership tax, and fuel tax). The purpose of the study is to find an explanation for the wide variations both in the total level and the structure of the road user taxation. We can refute the hypotheses (Author/TRRL) that the tax level is determined, or strongly influenced by the level of road expenditure, and (b) that the level and structure of road user taxation owe much to optimal road user charges. The conclusions are instead (i) that the size of domestic oil supply has a strong negative effect on the fuel tax, (II) that the volume of domestic car production has a strong negative effect on the purchase tax on cars, (III) that the importance of car export (relative to the home market) is negatively correlated to the import duty on cars, and, finally (IV) that poor countries tend to levy something like twice as high taxes on cars and fuel as rich countries. (Author/TRRL)" @default.
- W594455904 created "2016-06-24" @default.
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- W594455904 date "1989-02-01" @default.
- W594455904 modified "2023-09-24" @default.
- W594455904 title "A COMPARATIVE STUDY OF ROAD USER TAXATION IN DIFFERENT COUNTRIES" @default.
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