Taxation of fuel and vehicles when emissions are constrained
研究发现，为达成巴黎协定和减少交通外部性，燃油税应结合高排放车辆免税，而非低排放车辆补贴，因为对低排放车辆征税可防止司机通过购买此类车辆规避燃油税。
A tax on fuel combined with tax exemptions or subsidies for low- and zero emission vehicles is implemented in many countries to fulfill the Paris agreement and to curb mileage-related externalities from road traffic. The present study however shows that a tax on fuel should be combined with tax exemptions for high-emission vehicles to curb mileage-related externalities and to fulfill emission targets within the transport sector. The emission target is fulfilled by adjusting the CO2-tax component on fuel. The road user charge on fuel is designed to curb mileage-related externalities. The heavier tax on low- and zero emission vehicles prevent motorists from avoiding the road user charge on fuel by purchasing low- and zero emission vehicles.