Simultaneous Optimization of Multiple Taxes on Car Use and Tolls Considering the Marginal Cost of Public Funds in Japan
Simultaneous Optimization of Multiple Taxes on Car Use and Tolls Considering the Marginal Cost of Public Funds in Japan
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考虑公共资金边际成本的日本汽车使用税和通行费多重税种同步优化
DOI：
10.1007/s42973-019-00029-4
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发表时间：
2019
期刊：
影响因子：
--
通讯作者：
and Jun Yoshida
中科院分区：
文献类型：
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作者：
Tatsuhito Kono;Yohei Mitsuhiro;and Jun Yoshida
我们同时优化多个税收工具（燃油税、汽车所有权税和通行费），当这些工具被用作公共资金时，扭曲劳动税，考虑污染，拥堵，事故外部性以及税收相关机构和收费机构的财政约束。我们使用日本的参数，在以下三种情况下定量优化税费：（1）高峰和非高峰时段不同费率的收费，同时优化所有税收工具;（2）仅优化汽车相关税，而不巩固收费机构的财政约束;（3）仅优化燃油税。我们发现，在情景1下，高峰期的通行费和燃油税应该更高，而非高峰期的通行费和汽车拥有税应该低于目前的税率。情景1可使福利提高1000 ~ 2400美元/辆，情景2和情景3可分别实现情景1的90%以上和20-60%的福利增益。
We simultaneously optimize multiple tax instruments (fuel tax, car-ownership tax, and tolls) when these instruments are used as public funds with distortionary labor tax, accounting for pollution, congestion, accident externalities, and fiscal constraints of the tax-related agency and the toll-collecting agency. We quantitatively optimize taxes and tolls using parameters for Japan under three scenarios: (1) imposition of peak and off-peak tolls at different rates and simultaneous optimization of all tax instruments; (2) optimization of only car-related taxes without consolidation of the toll-collecting agency’s fiscal constraints; (3) optimization of only fuel tax. We find that peak toll and fuel tax should be higher, and off-peak toll and car-ownership tax should be lower than the current rate under Scenario 1. Scenarios 1 can improve welfare by 1000 to 2400 dollars/car, and Scenarios 2 and 3 can achieve more than 90% and 20–60% of the welfare gain in Scenario 1, respectively.