Road taxes, road user charges and earmarking

Road taxes, road user charges and earmarking

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...

Full description

Bibliographic Details
Main Authors:	Newbery, D, Santos, G
Format:	Journal article
Published:	Institute for Fiscal Studies 1999
Subjects:	earmarking environmental taxes transport

Similar Items

The Implementation of Earmarking Tax Policy on Cigarette Tax in West Java Province
by: Maisarah Putriyandri Atsani, et al.
Published: (2019-08-01)

Earmarking Tobacco Taxes for Health Purposes via Median Entities
by: Michael Igoumenidis, et al.
Published: (2014-08-01)

Earmarking Taxation and Compliance: Some Evidence from Car Ownership in Italy
by: Lory Barile, et al.
Published: (2024-09-01)

Public environmental expenditures in Estonia during 1995-2011
by: Sirje Pädam, et al.
Published: (2014-01-01)

Financing opportunities in the time of COVID-19: Re-examining cigarette taxes with a new scorecard
by: Francis Thompson, et al.
Published: (2021-03-01)

State presence in the credit market: state-owned banks and earmarked credit in the 2008 crisis
by: Lucas A. B. de C. Barros, et al.

Policy lessons from health taxes: a systematic review of empirical studies
by: Alexandra Wright, et al.
Published: (2017-06-01)

Pajak Rokok Dalam Kebijakan Anggaran Kesehatan Di Provinsi Jawa Barat
by: Rizki Rusmana Putra
Published: (2021-06-01)

Earmarking tax policy as an instrument of public service provision in regional development
by: Kadar Pamuji
Published: (2018-06-01)

RECOGNITION AND ACCOUNTING OF GOVERNMENT GRANTS IN NONPROFIT ORGANIZATIONS: NATIONAL AND INTERNATIONAL APPROACHES (IFRS)
by: Daryna S. Osipchuk, et al.
Published: (2024-07-01)

Taxes and Charges in Road Freight Transport – a Comparative Study of the Level of Taxes and Charges in the Slovak Republic and the Selected EU Countries
by: Vladimír Konečný, et al.
Published: (2018-01-01)

Analysis of road tax in the international context
by: Poliaková Adela, et al.
Published: (2021-01-01)

A policy implementation study of earmarked taxes for mental health services: study protocol
by: Jonathan Purtle, et al.
Published: (2023-03-01)

Road transport taxation in developing countries : the design of user charges and taxes for Tunisia /
by: Newberry, David M. G., et al.
Published: (1988)

Fresh Money for Health? The (False?) Promise of “Innovative Financing” for Health in Malawi
by: Collins Chansa, et al.
Published: (2018-10-01)

The COVID-19 Pandemic and Debudgetisation of Polish Public Finances
by: Szołno-Koguc Jolanta
Published: (2022-12-01)

Collection of road tax in the years form 1993–2011 in the Czech Republic
by: Břetislav Andrlík
Published: (2013-01-01)

Road Tax in the Czech Republic during the Period 1993 – 2011
by: ANDRLÍK, et al.
Published: (2013-02-01)

The Effect of Environmental Taxes on Environmental Accounting Disclosure of Nigerian Oil and Gas Companies
by: Hussaini Bala, et al.
Published: (2024-03-01)

Efficient Decentralized Leadership under Hybrid Work and Attachment to Regions
by: Naoto Aoyama, et al.
Published: (2023-03-01)

Road user charging and electronic toll collection /
by: 296999 Pickford, Andrew T. W., et al.
Published: (2006)

Local Governments' Policies of Investments in Environmental Protection
by: Jozefina J. Beke-Trivunac, et al.
Published: (2013-11-01)

The impact of environmental taxes on transportation and storage enterprises’ development – the case of Balkan countries
by: Adam Sadowski, et al.
Published: (2023-09-01)

Evolution of the Internal Structure of the Social Insurance Fund
by: Jacek Wantoch-Rekowski, et al.
Published: (2023-01-01)

Is Road Pricing a Sustainable Policy? Jakarta Case
by: Prayudyanto Muhammad Nanang, et al.
Published: (2019-01-01)

Environmental taxes and agriculture
by: Cvjetković Cvjetana M.
Published: (2015-01-01)

Environmental Taxes in the Member States of the European Union—Trends in Energy Taxes
by: Teresa Famulska, et al.
Published: (2022-11-01)

The case for earmarked taxes: government spending and public choice /
by: Teja, Ranjit S., et al.
Published: (1991)

Public opinion regarding earmarked cigarette tax in Taiwan
by: Yang Chung-Lin, et al.
Published: (2003-12-01)

Environmental Use Taxes?
by: Ralph Townsend
Published: (1991-01-01)

Tax Burden in the Management of Fixed Assets of Transport Enterprises in Ukraine
by: Tiurina Maryna M.
Published: (2020-10-01)

Transport, ecology and taxes in the context of globalization
by: Privalov Nikolai
Published: (2021-01-01)

Classification of taxes and fees as a method of systematization of environmental taxation in the russian federation
by: L. S. Samodelko
Published: (2023-05-01)

The Effect of Green Tax on Total Tax Income (Case Study of Selected OECD Countries)
by: Maral Eskandari, et al.
Published: (2021-02-01)

DETERMINANTS OF E-TAX SYSTEM ACCEPTANCE BY USERS
by: Sahertian A.B.
Published: (2020-05-01)

Environmental taxes
by: Zoran Šinković
Published: (2013-01-01)

Do Countries Use Foreign Aid to Buy Geopolitical Influence? Evidence from Donor Campaigns for Temporary UN Security Council Seats
by: Bernhard Reinsberg
Published: (2019-06-01)

Modern System of Local Taxes and Fees in Ukraine
by: Igor Ivanovich Babin
Published: (2016-09-01)

Increased tax rates in the taxation system of the Republic of Lithuania
by: Bronius Sudavicius, et al.
Published: (2020-07-01)

Quality of E-Tax System and Tax Compliance Intention: The Mediating Role of User Satisfaction
by: Prianto Budi Saptono, et al.
Published: (2023-02-01)