This study provides a complete overview of all transport taxes and charges levied on the various transport modes in all EU Member States (+ Norway, Switzerland, Japan, the US states California and Missouri, and the Canadian provinces Alberta and British Columbia) in 2016. Information on both the structure and level of transport taxes and charges is presented.
In addition, this study presents the total revenues from transport taxes and charges for the various vehicle categories and countries, as well as the average compensation paid by users per vehicle category per country. Finally, the share of these revenues earmarked for transport infrastructure expenditures (or mitigation measures for the external costs of transport) is identified.
All data on tax/charge structures, levels and revenues can be found in the Excel Database accompanying this report. Based on these data, the topics as discussed above are assessed and presented in this report.
The assessment of transport taxes and charges in Europe is part of the project ‘Sustainable Transport Infrastructure Charging and Internalisation of Transport Externalities’ commissioned by the European Commission DG MOVE. The objective of this study was to assess the extent to which the ‘user pays’ and the ‘polluter pays’ principles are implemented in EU Member States and in other developed countries. More information on the other deliverables produced within this project can be found here.