This report sets out a theoretical framework for establishing an efficient system of taxes and charges for transport and goes on to develop an accounting framework for making international comparisons of tax systems as they apply to road freight transport. This enables meaningful comparisons of the structure and level of taxation to be made. The work provides a framework for addressing the questions "what is the right level for transport taxes" and "what kinds of charges should be used". Nine neighbouring countries were examined in detail: Austria, Belgium, the Czech Republic, France, Germany, the Netherlands, Spain, Switzerland and the United Kingdom. The analysis is applied to road haulage but the framework can be extended to cover rail freight and both road and rail passenger services. The data tables used in the analysis can be downloaded from the ECMT web site http://www/oecd.org/cem/ in spreadsheet format. (A) Also published in French under the title "Taxation efficiente des transports".
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