This paper discusses aspects of the theory and practice related to the distributional impacts of transport investments. The guidelines are intended to assist the practitioner to incorporate distributional ( equity ) effects into the evaluation of investment proposals. This paper explains how to address equity issues in project evaluation and under what circumstances they can improve decision-making. Transport issues are increasingly discussed in the wider context of social and environmental values, such as sustainable development and triple bottom line reporting. The procedures/processes reported in this paper help the practitioner to consider distributional effects of projects as part of the project evaluation process by comparing sets of efficiency outcomes of projects with desired social (equity) outcomes. Distributional impacts arise from infrastructure projects and policies. Identifying those who will gain, those who will pay and those who will lose gives the analyst insight into the incentives that various stakeholders have to implement the project as designed, and to support it or oppose it. (a) For the covering entry of this conference, please see ITRD abstract no. E211903.
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