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The BCIST economies have reinforced their identity as an emerging power in the fields of environmental technology and green transportation. The green transport sector undoubtedly plays an important role in green growth but also reduces CO2 emissions. The present study's objective is to examine the impact of transportation taxes on CO2 emissions in a comparative setting for BCIST economies in periods ranging from 1991 to 2019 by employing the nonlinear ARDL approach. The finding shows that transportation taxes are also a vital asymmetric determinant of CO2 emissions. An upsurge in transportation taxes lowers CO2 emissions in China, India, South Africa, and Turkey, while a decrease in transportation taxes intensifies carbon emissions in Brazil, China, and India in the long term. More transportation taxes limit CO2 emissions in South Africa as well as China in the short run. The findings of the study have some important economy-wise policy implications and permit a new direction for further research. [ABSTRACT FROM AUTHOR]

Economists tend to favour price-based approaches, such as gasoline and carbon taxes, to address the negative impacts of car travel, while urban planners tend to emphasise land use planning such as compact development. In this paper, we argue that the two approaches are synergistic. We use precinct-level data from two California referenda to show that land use planning makes pricing more feasible: voters in dense, transit-oriented neighbourhoods are more willing to support a carbon price and increased gasoline taxes. Political ideology is a more important determinant of voting patterns, but in a closely divided election, land use patterns, public transportation, and other aspects of the built environment can determine the success of a referendum on driving taxes. Our results also imply that the voluminous research on land use and transportation underestimates the long-run impacts of compact development on driving, through ignoring the ways in which urban form shapes the politics of taxation. [ABSTRACT FROM AUTHOR]

Sustainable development counteracts climate change and strives for a good quality of life. It is a development based on economic, social and environmental goals which should be evaluated. Environmental taxes have to ensure enterprises' development follows sustainability principles. The basis of environmental taxes is a physical unit of harmful substance emissions with a proven negative impact on the environment. The article's main objective is to assess the impact of environmental taxes (Envtax) on the sustainable development of the transportation and storage enterprises (Susd) (NACE Rev. 2: H) from 2008 to 2018. We created integrated indicators of sustainable development and its components, single-equation and multi-equation models (the OLS estimation) and Model Autoregressive Moving Average with eXogenous (ARMAX) to verify the research hypothesis. The research results indicate that energy (Entax t), transport (Trtax) and pollution taxes (Poltax) from current and previous period significantly affect the development of transportation and storage enterprises within sustainability principles (economic: Ed, social: Sd, and environmental: Envd). There is a strong variation in the strength and direction of the impact of environmental taxes on the development of the transportation and storage enterprises following sustainability principles in Bulgaria, Croatia, Romania, and Slovenia from 2008 to 2018. The results indicate that taxes are not effectively used and that implementing reforms in the European Union in this area is the right direction. [ABSTRACT FROM AUTHOR]

Fiscal stress is a common condition in shrinking cities such as Detroit. Among the contributing factors, property tax delinquency is a significant consideration due to the unwillingness or inability to pay property taxes. The literature shows that improvement in the quality of public goods and services can increase tax compliance and strengthen the social contract between taxpayers and the local government. Nonetheless, this relationship is unclear in the context of low-income shrinking cities. This article estimates the effects of new publicly provided transportation infrastructure on property tax compliance in Detroit, Michigan. Specifically, we use the announcement of the Qline in Detroit. We compute the effects of the Qline announcement on tax delinquency behavior using a Spatial Difference-in-Difference approach. The results indicate that the announcement of the Qline had an economically and statistically significant impact on tax delinquency for properties within one mile of the nearest Qline station. [ABSTRACT FROM AUTHOR]

The transportation sector is a crucial driver of energy intensity and environmental degradation. Therefore, we aim to explore the nexus of transportation taxes, energy intensity, and CO2 emissions for the BICS economies. The econometric approaches, CS-ARDL and PMG-ARDL, have been employed to compute the estimates. The long-run estimates of the green transportation tax variable are negatively significant in both energy intensity and CO2 emissions models irrespective of the estimation technique. These findings imply that green transportation taxes help reduce energy intensity and CO2 emissions in BICS economies. Conversely, in the short-run, the effects of transportation taxes on energy intensity and CO2 emissions are mixed and inconclusive. Hence, transportation taxes are necessary to keep the polluters under control not only from the transport sector but also serve as a deterrent for other sectors as well. [ABSTRACT FROM AUTHOR]

This paper provides answers to the question that the environmental tax enables the circular economy. By employing six diverse measures to reflect circularity (namely the amount of municipal waste, the number of circularity patents, the amount of circular material used, the rate of recycling waste, the rate of recycling biowaste, and the rate of recycling e-waste) and four measures of environmental tax (namely total environmental tax revenue, energy tax revenue, pollution and resource tax revenue, and transportation tax revenue) of European countries, our article provided a comprehensive analysis of the nexus between environmental tax and circularity performance. A panel-corrected standard errors (PCSE) model and a feasible generalized least square estimates (FGLS) model are employed to study this association, while the dynamic fixed effects (DFE) estimator is applied to the autoregressive distributed lag (ARDL) method to measure both the short-run and long-run effects. Our study reveals the heterogeneous effects of an environmental tax on circularity. Taxing on the energy sector, the polluted sector, and transportation stimulate the process of circularity. Notably, our estimation results reveal that environmental tax can enable European countries to transit to a circular economy, especially in the long term. Our findings are critical for economists and policymakers in using the tax as an effective tool to promote a country's circularity performance. [ABSTRACT FROM AUTHOR]

Purpose: The purpose of this study is twofold. First, to consider the ways in which transportation could be more sustainable in North Cyprus, which is mostly dependent on tourism and higher education as a small island destination. Second, to investigate current issues in the transportation sector related to the impact of the COVID-19 pandemic. Design/methodology/approach: This study employed a qualitative approach, and a descriptive analysis technique was used to analyse semi-structured interviews, conducted by telephone and face-to-face. To investigate current problems in the North Cyprus transportation sector – one of the most affected by the pandemic – travel agencies were chosen as the study's population and research participants were selected purposively. Findings: The findings indicate that the unpredictability of domestic policies combined with the structural challenges confronting North Cyprus contribute to unsustainable current transportation policies. North Cyprus transport and tourism both suffered significant losses during the pandemic but travel agencies were disproportionately impacted. Our study results showed that exorbitant ticket prices, taxes and transportation costs have emerged as the most significant issues in the transportation sector. Research limitations/implications: More efficient and accurate policies that meet the needs of the sector and give opportunity for development are required. This is a critical issue for policymakers to address, as they also represent a significant barrier to the sector's long-term competitiveness. Originality/value: To the best of the authors' knowledge, this is the first qualitative study to look at North Cyprus' transportation problems from the perspective of travel agencies and the impact of the pandemic. It is thought that this study will contribute to the development of solutions for transportation problems and sustainable practices in small island developing states. [ABSTRACT FROM AUTHOR]

The relationship between environmental taxes and income distribution has become an important topic of discussion in recent years. These discussions began in the 1990s, with a series of tax reforms in many countries both to reduce environmental pollution and to increase employment. With these tax reforms, the tax burden on labor and capital has been shifted onto products that cause environmental pollution. This radical changes in the tax system of countries has led to an increase in the price of many products. It is fairly hard to say that all segments of society are equally affected by the increase in prices. In this context, the aim of the article is to empirically determine effects on the income distribution of energy, transportation and other environmental taxes applied in 25 OECD member countries and give suggestions for reducing the negative effects of these taxes. In this study, the long-term effects of energy, transportation and other environmental taxes on income distribution were examined by panel data method between 2000 and 2015. As a result of the analysis, it was determined that while energy and other environmental taxes distort income distribution, transportation taxes improved the distribution of income. [ABSTRACT FROM AUTHOR]

This study gauges taxation's effect on transportation from 1981 to 2019 in Nigeria. This study further assesses the bearing of causality among Transportation, Corporate tax, Petroleum profit tax, Value added tax and Custom and Excise duties. Analytical tools such as VECM, Johanson Test for Cointegration, Vector Autoregression and granger causality Wald (GCW) test are adopted for analysis. Diagnosis tests such as the Lagrange-multiplier test, Jarque-Bera test and Eigenvalue stability condition are carried out to examine autocorrelation, stability and normality tests respectively. Outcomes divulge that corporate tax has a positive short-run and long-run influence on transportation. Petroleum profit tax, Value added tax and Custom and Excise duties also impact transportation positively and significantly both in the long run and short run as deduced from empirical analysis. This reveals that all the components of taxation observed influence transportation positively both in the long run and short run in Nigeria. Conclusively, taxation impacts transportation positively and significantly both in the short run and long run. This translates that taxation income has been utilized effectively to upsurge transportation in Nigeria. It predicts that transportation will perform excellently in terms of economic development and employment generation if taxable income is properly monitored and utilized effectively. [ABSTRACT FROM AUTHOR]

Local and regional governments in the U.S. rely increasingly on voter-approved local option sales taxes (LOSTs) to fund transportation capital investments, maintenance, and operations. LOSTs typically present voters with lists of local transportation projects and programs to be funded by a ¼ to 1 percent sales tax increase. Most research on LOSTs are case studies, which make generalizations about LOSTs difficult. We conducted a comprehensive, multi-jurisdictional analysis of LOST measures in California, the U.S. state with the greatest number of LOST measures. We examined 76 LOST measures put to voters between 1976 and 2016 to assess factors associated with voter support. LOSTs in California are enacted by counties, which we examined in addition to smaller intra-county geographies using both regression models and case studies. We tested several explanatory variables for association with voter support including macroeconomic and political context, planned measure expenditures, voter characteristics, and spatial distribution of proposed projects. We found that funding dedicated to public transit and returned to local jurisdictions predicts support at the county level, and that LOSTs that create new taxes—as opposed to extending or renewing existing taxes—are less popular with voters, all else equal. Our analyses of sub-county geographies revealed that political party affiliation is the strongest predictor of local voter support for LOSTs and that voters living adjacent to funded projects tended to be more supportive of LOSTs. [ABSTRACT FROM AUTHOR]

Faced with pressure from the public, governments, and environmental agencies, it is becoming essential for manufacturing firms to identify and implement sustainable operations aiming at reducing the negative social and environmental impacts while enhancing the firm's public image and increasing its economic performance. This paper investigates a production model that incorporates the quality of different types of components/raw material parts used in the production process along with their transportation emissions tax. It is assumed that the various types of components contain both perfect and imperfect quality items. The percentage of perfect quality components of a particular type is a random variable having a known probability distribution. Based on results regarding the probability distribution and the expected value of the minimum of a set of random variables, a mathematical model is developed and the total production/inventory cost is obtained. A closed form formula approximating the optimal solution is derived in terms of the expected value of the minimum of a set of random variables related to the percentages of perfect quality components. The case in which the percentages of perfect quality components are uniformly distributed is investigated and a numerical example is given to illustrate this case. The accuracy of the approximated solution is assessed via a simulation algorithm that can also be used to approximate the optimal lot size in the case when the percentages of perfect quality components are not all uniformly distributed. [ABSTRACT FROM AUTHOR]

Iceberg transport costs are a key ingredient of modern trade and economic geography models. Using detailed information on Boston's nineteenth-century global ice trade, we show that the cost of shipping the only good that truly melts in transit is not well-proxied by this assumption. Additive cost components account for the largest part of per unit ice(berg) transport costs in practice. Moreover, the physics of the melt process and the practice of insulating the ice in transit meant that shipping ice is subject to economies of scale. This finding supports, from an unexpected historical angle, recent efforts to incorporate more realistic features of the transportation sector in trade and economic geography models. [ABSTRACT FROM AUTHOR]

What's a fair way to pay for urban transportation? Local option sales taxes (LOSTs) for transportation are an increasingly common mechanism for locally financing transportation in the context of declining federal and state funding. LOSTs are typically regressive, raising equity concerns. But their fairness also depends on who benefits from them, based on which projects are funded, where projects are located, and when investments occur. We examine how perceptions of these four dimensions of equity (income, geographic, temporal, and modal) are represented and debated in the ballot arguments for 38 LOST elections in California. We find that measure supporters use subtle language to imply that proposed expenditure plans achieve equity on all dimensions, promising "something for everyone." Measure opponents, by contrast, typically attack specific perceived inequities in proposed expenditure plans. We find that tradeoffs among types of equity debated in ballot arguments frame winners and losers across multiple equity dimensions. [ABSTRACT FROM AUTHOR]

Policymakers have been considering vehicle and fuel taxes to reduce transportation greenhouse gas emissions, but there is little evidence on the relative efficacy of these approaches. We examine an annual vehicle registration tax, the vehicle excise duty (VED), which is based on carbon emissions rates. The UK first adopted the system in 2001 and made substantial changes to it in the following years. Using a highly disaggregated dataset at the trim-variant level of UK registrations and characteristics of new cars, we estimate the effect of the VED on new vehicle registrations and their carbon emissions. The VED increased the adoption of low-emissions vehicles and discouraged the purchase of very polluting vehicles, but it had a small effect on aggregate emissions. Using the empirical estimates, we compare the VED with two hypothetical taxes: a tax proportional to carbon emissions per kilometer, and a carbon tax. The VED reduces total emissions from new cars twice as much as the emissions rate tax but by half as much as the emissions tax. Much of the advantage of the emissions tax arises from adjustments in miles driven, rather than the composition of the new car sales. [ABSTRACT FROM AUTHOR]

The article provides information on the series transactions of excise tax on goods and tax suspension procedure assigned to carriage of goods transportation. Topics include laws related to value added tax, excise duties on fuels for transportation and payment of fines in case of non payment of tax by business enterprises.

The paper deals with the issue of taxes and charges in road freight transport in the Slovak Republic and the selected European countries. The aim is to compare and evaluate the position of the Slovak carriers towards foreign ones when doing business in the common European market. The selected kinds of taxes and charges (or costs items) relate to different production factors of road transport undertakings (vehicles, drivers, road infrastructure). Also, the legislation on taxes and charges differs among individual countries and differences can be observed in the principles of taxation. The objective isto make a comprehensive objectified comparison when taking into account several selected taxes, charges and costs in road transport. [ABSTRACT FROM AUTHOR]

There is a growing concern among policy makers and analysts regarding the mismatch between demand and supply of the revenue for improving and maintaining highway infrastructure. One possible solution is to link actual vehicle miles traveled (VMT) to the fee structure. The main objective of this paper is to model VMT dynamics and establish a methodology for designing an optimal VMT tax rate. The paper proposes a novel model for VMT dynamics and estimates the model parameters using historical data. An optimal control problem is then formulated by designing a cost function which aims to maximize the generated revenue while keeping the tax rate at a reasonable rate. Using optimal control theory, a solution is provided to this problem. Steady-state analysis of this model is provided and simulations are performed for the 50-year period showing the projected VMT, generated revenue, and the optimal tax rate. The model provides a parameter in the cost function which can be adjusted for achieving a certain amount of revenue in a given time frame. [ABSTRACT FROM AUTHOR]

In a 2015 plebiscite, voters in Metro Vancouver, British Columbia rejected a proposed sales tax dedicated to funding a regional transportation plan. Opposition was spearheaded by a taxpayer group that focused on the perceived incompetence and wastefulness of the region’s transportation authority. Exercising a liberal imperative of ‘permanent critique of government’, the taxpayer group assembled evidence addressed to ‘taxpayers’. Developing a theoretical account of ‘taxpayer governmentality’, the paper analyses how people are addressed and fashioned as taxpayer subjects, empowered and responsibilized to govern government, and their own political conduct, as sceptical, calculating, non-political, economic actors. The paper concludes by suggesting that this taxpayer subject may be productive for understanding the practice of liberal critique and limitations of the state. [ABSTRACT FROM AUTHOR]

Insufficient federal transportation funds have forced counties and cities to propose local taxes to fund new transportation, meaning poor coordination across jurisdictions. This article examines similar taxes conducted multi-jurisdictionally as a potential solution. This study uses archival evidence, legal statutes, and interviews to understand how a seven-county Bay Area proposal was put together, and how this process compared with what is known about local option tax processes. It concludes that this multi-jurisdictional funding measure shared a similar process to single-county ones, but lacked blanket authorization for a regional agency to place the proposal on the ballot, which made the process overly dependent on a single well-connected politician to put it together. This makes it hard to propose a regional process with great frequency, and gives the politician great influence over the projects selected. The study concludes with recommendations to facilitate institutionalization and greater use of multi-jurisdictional funding mechanisms. [ABSTRACT FROM AUTHOR]

The paper sets in context some of the more recent work that has been conducted on public–private partnerships (PPPs) in the provision and operation of infrastructure. PPPs essentially involve a government or its agent signing an agreement with a private company or consortium to supply it with services with the private sector actor involved in major elements of designing, building, temporarily ‘owning’, and running the physical assets; basically they are long-term development and service contracts between government and a private partner. The paper outlines the development of economic thinking regarding the rationale behind PPPs, the extent to which unbundling is optimal and the forms that it may take, the nature of the contracts that are enacted and their renegotiation, the awarding of contracts, and matters of possible corruption. By way of focus, it also provides some indication of what empirical studies in the transportation have thrown up regarding the outcomes of PPPs. [ABSTRACT FROM AUTHOR]

Environmental taxation is different from many other forms of taxation as it is not only used to raise revenue but it is also able to marginally influence behaviour to protect and enhance the environment. It provides valuable market led mechanisms to help limit greenhouse gas emissions, encourage sustainable behaviour and improve environmental performance to address climate change. The Post Paris (COP21) agreement provides a framework for global actions to address climate change and this sets the context for the discussion of environmental taxation. Environmental taxes have enormous potential to change carbon usage. In 2012, the Coalition Government (2010-2015) opined that the definition of an environmental tax includes three principles, namely that the tax is explicitly linked to the government's environmental objectives, that the primary objective of the tax is to encourage environmentally positive behaviour, and that the tax is structured in relation to environmental objectives, particularly the more polluting the behaviour the greater tax levied.¹ The current Government has adopted and applied this definition. By way of contrast, the definitions of environmental taxation favoured by the Office for National Statistics (ONS) and the Organisation for Economic Cooperation and Development (OECD), respectively, give a wider remit for environmental taxation and policy making and include, for instance, various transport taxes which, as will be seen, do not fall within the Government's definition of an environmental tax. The Climate Change Levy, which is the focus of this article, was introduced as one of a series of new environmental taxes on business energy use in 2001. It is charged on electricity, gas liquefied petroleum gas and solid fuels used by business. Generally, environmental taxes are intended to increase investments in renewable technologies while reducing carbon emissions, but they are vulnerable to political influence and policy changes. Thus, the rationale for environmental or 'Green' taxes has shifted perceptibly to raising revenue rather than enabling government to meet its obligations under the Climate Change Act 2008. Environmental taxes are also susceptible to oil prices and fluctuations in the global economy. The North Sea oil and gas industry is going through a difficult period of retrenchment. A recent independent report has suggested that the industry has two years to adjust to changing economic circumstances.² Inevitably, this will impact on the tax revenues raised from this sector. In an ideal world, environmental taxes should be easy to avoid through a change in behaviour and, consequently, hard to evade. Environmental taxes provide important means to achieve policy objectives, but their full potential requires public support and, especially, engagement by the business community. The future of environmental taxes may depend on the success of 'green' investment. There is a case for introducing a single climate tax on business. Undoubtedly, environmental taxes deserve greater attention in the economic toolbox to meet climate change commitments. The UK faces some difficult policy decisions under the Climate Change Act 2008 to meet the 2030 energy and climate change package targets.³ Currently, the UK receives 7.5% of tax revenue from environmental taxes.4 To date, environmental taxation has had mixed outcomes in the UK, though few doubt its potential to define the future of carbon based energy use. [ABSTRACT FROM AUTHOR]

Local governments throughout the world are facing fiscal constraints. At the same time, they face strong opposition to tax increases from their residents, who demand an increasingly higher quality of public infrastructure and services. The situation is further exacerbated in rapidly urbanizing developing countries that need to provide urban infrastructure at a fast pace. Such a situation has led many countries to actively seek new sources of local non-tax-based revenue such as the sale of development rights. This paper analyzes the sale of development rights to fund Bus Rapid Transit (BRT) project in Rajkot, India; highlights the key success factors; suggests reforms that would increase the tools' effectiveness; and identifies the lessons learned from Rajkot's experience. Specific lessons include the following: the sale of development rights must be calibrated to the existing or planned capacity of infrastructure and services; the majority of revenues from such a sale are likely to accrue after the infrastructure project has been developed, while funds are needed beforehand to develop the project, therefore, this revenue-expenditure mismatch needs to be addressed; and the development rights' sale price must be indexed to inflation. [ABSTRACT FROM AUTHOR]

The article examine the enterprise income tax (EIT) imposed by the new regulation on nonresident enterprises as well as its practical implications and the current condition of the Chinese maritime industry. It mentions that the Chinese tax regime for international transportation business and EIT is permissible under the General Agreement on Tariffs and Trade (GATT). It also propose amendments and the recommend proactive measures that shipowners to take.

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Fuel taxes, assessed on a per-gallon basis nationally, have been the major source of transportation funding for the past century. Despite increasing travel demand, aging infrastructure, and soaring construction, operation, and maintenance costs, federal tax rates have remained unchanged since 1993. This article assesses the financial impacts of the current per-gallon taxing regime and a variety of travel demand management strategies, utilizing mileage-based user fees (MBUFs) for the state of Florida. The results indicate that combining MBUFs with congestion pricing (CPMBUFs) can be a viable pricing and demand management strategy for enhancing Florida's transportation funding. [ABSTRACT FROM PUBLISHER]

This research note compares the effect on willingness to raise taxes and government fees of three common approaches to public consultation: (a) a telephone survey with no information or discussion, (b) a focus group with discussion but no information relating need to the proposed tax or fee, and (c) a focus group with discussion and such information. Our purpose is twofold: (a) illustrate the contribution of pertinent information to public acceptance of tax or fee increases, and (b) suggest a more comprehensive and informative approach to consultation with the public. We do so using the examples of raising the gas tax and vehicle registration fees. The results show that the combination of information and discussion produces the greatest level of support for both revenue enhancing options. Implications for presenting proposals to raise taxes and fees are discussed. [ABSTRACT FROM PUBLISHER]

The paper first briefly reviews the extent to which profit maximising transport firms with identical cost functions and producing identical transport services pass-on output taxes to transport users under perfect competition, under different forms of imperfect competition and when they act as monopolists. Then the analysis is extended to derive the pass-on rates and activity reductions caused by an output tax when firms care both about profit and consumer surplus, produce symmetrically differentiated services and compete simultaneously in quantities and fare and when they collude. The pass-on rates and activity reductions are highest under collusion and lowest under Cournot competition when they produce complementary services. When they produce substitute services, the result is ambiguous and the competitive situation that yields highest pass-on depends on the firms’ objective functions and how fiercely they compete. Two important counterintuitive results are that the more intensely the firms compete and the more weight they put on consumer surplus, the higher the pass-on rates are. [ABSTRACT FROM AUTHOR]

The article offers information on the implication of electronic (e)-tolls for the improvement of transportation system in South Africa. Topics discussed include the role of the South African National Roads Agency (SANRAL) and Gauteng Provincial Commission for taxation of transport system, the views of Emeritus Professor Tony Ridley regarding the link of product goods and people for transport efficiency, and the Gauteng Freeway Improvement Project (GFIP).