L'impostazione fiscale pigouviana sui carburanti per autotrazione in Italia

Journal title ECONOMIA PUBBLICA
Author/s Luciano Messori
Publishing Year 2003 Issue 2003/6
Language Italian Pages 16 P. File size 132 KB
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In Italy, vehicle fuel taxation is both a form of taxation enjoying little public support and one of the main tools used by the government to raise revenues. From an economic point of view, this kind of taxation may find its rationale as an instrument to internalise some of the external costs arising from traffic, therefore inducing a resource allocation more efficient than the one arising from the market. Aim of this paper is to supply a quantitative estimate of the external costs arising from traffic that can be efficiently internalised by fuel taxation. To reach this goal, data from the most recent literature on the topic, mostly originating from the European Union project Extern E-Transport, will be considered.

Luciano Messori, L'impostazione fiscale pigouviana sui carburanti per autotrazione in Italia in "ECONOMIA PUBBLICA " 6/2003, pp , DOI: