Motor vehicle taxation as pricing for highway services: some theoretical notes

The article proposes that taxes on motor vehicles may, within certain limits, be regarded as charges for the use of roads. The author tentatively groups the taxes in question into four categories according to the degree to which they conform to his definition, and then concentrates mainly on the fir...

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Bibliographic Details
Main Author: F. FORTE
Format: Article
Language:English
Published: Associazione Economia civile 2014-09-01
Series:PSL Quarterly Review
Subjects:
Online Access:https://rosa.uniroma1.it/rosa04/psl_quarterly_review/article/view/12777