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