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dc.contributor.authorLignier, Philip
dc.date.accessioned2018-10-10T02:47:03Z
dc.date.available2018-10-10T02:47:03Z
dc.date.issued2011
dc.date.modified2011-09-22T06:52:02Z
dc.identifier.issn0812695X
dc.identifier.urihttp://hdl.handle.net/10072/40954
dc.description.abstractTaxation of road transport has traditionally been used as a means of raising revenue to finance public road infrastructure. However, over the last 20 years there has been a gradual shift towards using taxation as an incentive on road users to modify their behaviour and redress the externalities of road traffic. In Australia as in many developed countries, the increasing traffic volume is generating externalities in the form of environmental costs and social costs borne by society. Studies conducted overseas and in Australia indicate that these costs are significant and are likely to grow in the near future. This paper analyses the various externalities associated with road transport and discusses the role of various forms of taxation in addressing these externalities. The paper finds that the current Australian road transport tax policies will not help to challenge the problems posed by an increasing road transport demand. Recommendations and proposed reforms for the Australian road transport tax regime are examined in the context of two examples of reform implementation in the UK and Singapore. The paper concludes by discussing the challenges that need to be overcome before a successful implementation of environmental tax reform involving road transport.
dc.description.peerreviewedYes
dc.description.publicationstatusYes
dc.languageEnglish
dc.language.isoeng
dc.publisherTaxation Institute of Australia
dc.publisher.placeAustralia
dc.publisher.urihttp://www.taxinstitute.com.au/australian-tax-forum/the-role-of-taxation-in-addressing-the-externalities-of-road-transport-a-critical-analysis-of-australian-tax-policy
dc.relation.ispartofstudentpublicationN
dc.relation.ispartofpagefrom137
dc.relation.ispartofpageto171
dc.relation.ispartofissue2
dc.relation.ispartofjournalAustralian Tax Forum
dc.relation.ispartofvolume26
dc.rights.retentionY
dc.subject.fieldofresearchTaxation Law
dc.subject.fieldofresearchAccounting, Auditing and Accountability
dc.subject.fieldofresearchPolicy and Administration
dc.subject.fieldofresearchLaw
dc.subject.fieldofresearchcode180125
dc.subject.fieldofresearchcode1501
dc.subject.fieldofresearchcode1605
dc.subject.fieldofresearchcode1801
dc.titleThe role of taxation in addressing the externalities of road transport: a critical analysis of Australian tax policy
dc.typeJournal article
dc.type.descriptionC1 - Articles
dc.type.codeC - Journal Articles
dc.description.versionAccepted Manuscript (AM)
gro.facultyGriffith Business School, Department of Accounting, Finance and Economics
gro.rights.copyright© The Author(s) 2011. The attached file is reproduced here in accordance with the copyright policy of the publisher. For information about this journal please refer to the journal’s website or contact the author(s).
gro.date.issued2011
gro.hasfulltextFull Text
gro.griffith.authorLignier, Philip


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