Journal article

Road taxes, road user charges and earmarking

Abstract:: The UK Road Fund was set up in 1921 and financed by earmarked taxes, but was unsuccessful as a form of road finance and abandoned in 1937. The paper examines why earmarking failed and what problems arise for replacing road taxes by hypothecated road charges. These charges would need to be regulated and could evolve into a more efficient system of road pricing. The paper claims that recent experiences with regulating capital-intensive network industries make road user charging and the commercialisation of the public highway both feasible and desirable, but that recent government proposals for local earmarked taxes are inadequate.

Publication status:: Published

Peer review status:: Peer reviewed

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APA Style

Newbery, D., & Santos, G. (1999). Road taxes, road user charges and earmarking. Fiscal Studies, 20(2), 103–132.

MLA Style

Newbery, D., and G. Santos. “Road Taxes, Road User Charges and Earmarking.” Fiscal Studies, vol. 20, no. 2, Institute for Fiscal Studies, 1999, pp. 103–32.

Chicago Style

Newbery, D, and G Santos. 1999. “Road Taxes, Road User Charges and Earmarking.” Fiscal Studies 20 (2): 103–32.
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Publisher copy:: 10.1111/j.1475-5890.1999.tb00006.x

Authors

+ Newbery, D More by this author

Role:: Author

+ Santos, G More by this author

Institution:: University of Oxford
Division:: SSD
Department:: SOGE
Sub department:: Transport Studies Unit
Role:: Author

Publisher:: Institute for Fiscal Studies
Journal:: Fiscal Studies More from this journal
Volume:: 20
Issue:: 2
Pages:: 103-132
Publication date:: 1999-06-01
DOI:: 10.1111/j.1475-5890.1999.tb00006.x
EISSN:: 1475-5890

Subjects:: earmarking

environmental taxes

transport
UUID:: uuid:0d5679f8-72a9-410d-9e11-862a39f498fe
Local pid:: tsu:10368
Deposit date:: 2014-11-25

Terms of use

Copyright holder:: Institute for Fiscal Studies
Copyright date:: 1999
Notes:: © Institute for Fiscal Studies, 1999. The full-text of this article is not currently available in ORA, but you may be able to access the article via the publisher copy link on this record page.

Licence:: Terms and Conditions of Use for Oxford University Research Archive

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