This paper presents possible theories for specification of a kilometre tax for passenger cars. These theories are named `efficiency' and 'equity'. For each theory an insight is given into the possible specification of a kilometre tax based on research on social costs. This is used for a survey around the appropriateness of the theories for variabilisation (alter fixed costs in variable costs in order to develop more awareness by car drivers for the social costs of their behaviour). Besides a specification based on theory, other options are possible like a pragmatic one such as that for political reasons no big difference is allowed between the new amount of taxes and the old one. The options for specification of a kilometre tax need serious consideration in the near future. (A)
Samenvatting