دانلود مقاله ISI انگلیسی شماره 48715
عنوان فارسی مقاله

فارغ التحصیلی مجازی مالیات بر مصرف سوخت؛ عواقب بین مرزی و سوخت داخلی

کد مقاله سال انتشار مقاله انگلیسی ترجمه فارسی تعداد کلمات
48715 2001 25 صفحه PDF سفارش دهید محاسبه نشده
خرید مقاله
پس از پرداخت، فوراً می توانید مقاله را دانلود فرمایید.
عنوان انگلیسی
Spatial graduation of fuel taxes; consequences for cross-border and domestic fuelling
منبع

Publisher : Elsevier - Science Direct (الزویر - ساینس دایرکت)

Journal : Transportation Research Part A: Policy and Practice, Volume 35, Issue 5, June 2001, Pages 433–457

کلمات کلیدی
تمایز مالیات مجازی - مصرف بین مرزی - رقابت مالیات - سوخت
پیش نمایش مقاله
پیش نمایش مقاله فارغ التحصیلی مجازی مالیات بر مصرف سوخت؛ عواقب بین مرزی و سوخت داخلی

چکیده انگلیسی

Substantial differences exist among fuel taxes between various countries. These differences represent a form of fiscal competition that has undesirable side effects because it leads to cross-border fuelling and hence to extra kilometres driven. One possible way of dealing with this problem of low fuel taxes in neighbouring countries is to introduce a spatial differentiation of taxes: low near the border and higher farther away. This paper contains an empirical analysis of the consequences of such a spatial graduation of fuel taxes for The Netherlands. Impacts on fuelling behaviour, vehicle kilometres driven, tax receipts, and sales by owners of gas stations are analysed. The appropriate slope of the graduation curve in order to prevent fuel-fetching trips is also discussed. Our conclusion is that in a small country such as The Netherlands, a spatial graduation of fuel taxes will lead to considerable problems, even when the graduation curve is not steep that fuel-fetching trips are prevented. The reason is that – given their activity patterns – car drivers will change the location of their fuelling activity leading to substantial problems for owners of gas stations in areas with high taxes.

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