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Getting motor fuel taxes right: An empirical application on Sweden
Umeå University, Faculty of Social Sciences, Umeå School of Business and Economics (USBE), Economics.
2018 (English)Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
Abstract [en]

I estimate optimal passenger car fuel taxes for Sweden while accounting for negative externalities such as congestion, accidents, CO2 emissions, particle pollution, road reinvestment need, winter road maintenance need and noise. By allowing for tax interaction effects with the broader fiscal system the fuel tax substitutes for the tax on labour income, consequently the optimal fuel tax may deviate from fuel tax level proposed by the Pigouivan principle. Results suggest that the diesel tax should be increased by 0.74 SEK/litre from its current level. The tax on petrol on the other hand should be lowered by 1.47 SEK/litre. A sensitivity test where all externality values were varied simultaneous +/- 50% of their benchmark values suggests a diesel (petrol) tax at 5.83 (5.07) SEK/litre in the low value scenario and 12.78 (10.31) 10.31 SEK/litre in the high value scenario. Furthermore, this study indicates optimal tax rates to be the most sensitive toward changes in the own price elasticity of demand for fuels.

Place, publisher, year, edition, pages
2018.
National Category
Economics
Identifiers
URN: urn:nbn:se:umu:diva-152121OAI: oai:DiVA.org:umu-152121DiVA, id: diva2:1251448
Available from: 2018-09-27 Created: 2018-09-27 Last updated: 2018-09-27Bibliographically approved

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CiteExportLink to record
Permanent link

Direct link
Cite
Citation style
  • apa
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf