The aim of this paper is to analyse the redistributive effects of the set of taxes and subsidies related to the transport sector. Using Spanish microdata from 1990, the authors estimate the way in which family income affects car ownership, petrol consumption and expenditure in both urban transport and commuter railways in different metropolitan areas. With those results and the available information on subsidies received by transport operators in each area, the effects that a change in income has on the net fiscal treatment of a standard type of family were simulated. The computation of redistribution indexes makes it possible to compare the redistributive effects due to each element of the tax system (petrol taxes and subsidies to urban buses and to commuter rail), as well as the different influence of each element in each city.
Samenvatting