Economical driving and taxation of road use
研究在驾驶员选择驾驶风格的情况下，计算了燃油和行驶里程的第二优最优税率，发现美国汽油税远低于最优水平，英国略低，并分析了税收对事故和噪音等外部性的影响。
A tax on fuel that promotes a more fuel-saving driving style leads to both fewer accidents and less noise pollution per mile driven, but also more driving due to a lower cost of driving. The present study contributes to the literature by calculating second-best optimal taxes on fuel and vehicle miles travelled within a model framework that incorporates such tax-induced impacts on externalities. The study shows that the current US tax wedge between gasoline and non-polluting goods, approximately USD 0.3 per gallon, is far below a conservative estimate of the second-best optimal tax wedge of approximately USD 2.2 per gallon, and even further below best-practice estimates of USD 3.5–4.38 per gallon. The current UK tax wedge is slightly below a conservative estimate of the optimal tax wedge of approximately USD 3 per gallon. The study also shows that the second-best optimal tax rate on fuel exceeds the marginal damage of fuel-related externalities when combined with a tax on vehicle miles travelled. The tax on vehicle miles travelled is reduced below the marginal damage of mileage-related externalities in this case to prevent excessive taxation of driving. • The study calculates second-best optimal taxes when motorists choose driving-style. • The second-best optimal tax on fuel is below the marginal damage due to avoidance. • The US tax on gasoline is far below the second-best optimal tax on gasoline. • The UK tax on gasoline is slightly below the second-best optimal tax on gasoline. • Fuel should be taxed to lower accidents when mileage is taxed.