Transport Taxes with Multiple Trip Purposes
研究了在通勤和非通勤出行并存的城市交通系统中，如何设计最优交通税结构以筹集政府收入，并对比了能否区分出行目的对效率的影响。比利时案例表明，区分出行目的的收费能显著提升效率。
Abstract A congestible urban transport system is considered in which cars and buses are used for commuting and non‐commuting trips. Commuting is a strict complement to taxable labour supply. The optimal tax structure for raising a given amount of government revenue is examined for the cases where differentiation of transport tolls between trip purposes is and is not possible. An application to Belgian urban environments shows that optimal toll differentiation produces significant efficiency improvements. Without differentiation, reforming transport taxes generates substantial gains only when the labour tax can be reduced.