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首页> 外文期刊>Journal of transport economics and policy >Optimal Pricing of Transport Externalities in a Federal System: Identifying the role of tax competition, tax exporting and externality spillovers
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Optimal Pricing of Transport Externalities in a Federal System: Identifying the role of tax competition, tax exporting and externality spillovers

机译：联邦系统中运输外部性的最优定价：确定税收竞争，税收出口和外部性溢出的作用

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摘要

The purpose of this paper is to study welfare-optimal pricing of passenger and freight transport services in a federation. The prevalence of international transport flows in small open economies creates opportunities for tax competition and tax exporting. The latter strongly depend on the possibilities for price discrimination between domestic and international transport. Moreover, transport flows generate both local and trans-boundary externalities. Although these issues have been studied in isolation in the public economics literature, this paper integrates many of the complications associated with the international dimension of transport flows in a model specifically tailored towards the transport sector. Optimal pricing and investment rules are derived for individual countries and for the federation as a whole. It is shown that tax competition due to the mobility of the tax base may raise or reduce domestic taxes. Tax exporting induces higher transport taxes in countries with substantial international and transit freight transport. The model further identifies the role of external cost spillovers to other regions, it illustrates the role of differences in the shadow cost of funds, and it considers the role of potential price discrimination between local and international traffic.
机译：本文的目的是研究联盟中客运和货运服务的福利最优定价。在小型开放经济体中，国际运输的盛行为税收竞争和税收出口创造了机会。后者在很大程度上取决于国内和国际运输之间价格歧视的可能性。此外，运输流产生了局部和跨界外部性。尽管在公共经济学文献中仅对这些问题进行了单独研究，但本文还是针对运输部门量身定制了一个模型，将许多与国际运输量相关的复杂性综合了起来。为各个国家和整个联邦得出最佳定价和投资规则。结果表明，由于税基的流动性引起的税收竞争可能提高或降低国内税收。在具有大量国际和中转货运的国家，税收出口导致较高的运输税。该模型进一步确定了外部成本溢出到其他地区的作用，说明了资金影子成本差异的作用，并考虑了本地和国际业务之间潜在的价格歧视的作用。

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