Spatial graduation of fuel taxes; consequences for cross-border and domestic fuelling |
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| Institution: | 1. Department of Ecology and Evolutionary Biology, University of California, Irvine, CA 92697, USA;2. Department of Molecular Biosciences, University of Kansas, Lawrence, KS 66045, USA;3. Division of Biological Sciences, University of Missouri, Columbia, MO 65211, USA;1. Institute of Combustion Problems, 172 Bogenbai Batyr Street, Almaty 480012, Kazakhstan;2. Satbayev University, 22 Satbayev Street, Almaty 050013, Kazakhstan;1. Department of Engineering Science, University of the Philippines - Los Baños, Laguna 4031 Philippines;2. Department of Chemical Engineering, University of the Philippines - Diliman, Quezon City 1101 Philippines;1. Abengoa Hidrógeno, S.A., Spain;2. Department of Economics, Pablo de Olavide University, Spain;3. Física Teórica, University of Seville, Spain;4. Department of Geography, History and Philosophy, Pablo de Olavide University, Spain;1. College of Engineering and Technology, American University of the Middle East, Kuwait;2. Department of Physics, School of Sciences and Engineering, The American University in Cairo, Egypt |
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| Abstract: | Substantial differences exist among fuel taxes between various countries. These differences represent a form of fiscal competition that has undesirable side effects because it leads to cross-border fuelling and hence to extra kilometres driven. One possible way of dealing with this problem of low fuel taxes in neighbouring countries is to introduce a spatial differentiation of taxes: low near the border and higher farther away. This paper contains an empirical analysis of the consequences of such a spatial graduation of fuel taxes for The Netherlands. Impacts on fuelling behaviour, vehicle kilometres driven, tax receipts, and sales by owners of gas stations are analysed. The appropriate slope of the graduation curve in order to prevent fuel-fetching trips is also discussed. Our conclusion is that in a small country such as The Netherlands, a spatial graduation of fuel taxes will lead to considerable problems, even when the graduation curve is not steep that fuel-fetching trips are prevented. The reason is that – given their activity patterns – car drivers will change the location of their fuelling activity leading to substantial problems for owners of gas stations in areas with high taxes. |
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