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 commerci...
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- Publication status:
- Published
- Peer review status:
- Peer reviewed
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Authors
Bibliographic Details
- Publisher:
- Institute for Fiscal Studies Publisher's website
- Journal:
- Fiscal Studies Journal website
- Volume:
- 20
- Issue:
- 2
- Pages:
- 103-132
- Publication date:
- 1999-06-01
- DOI:
- EISSN:
-
1475-5890
Item Description
- Subjects:
- UUID:
-
uuid:0d5679f8-72a9-410d-9e11-862a39f498fe
- Local pid:
- tsu:10368
- Deposit date:
- 2014-11-25
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- 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.
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