The authors examine taxation in the transport sector and call for shifts in taxation in relation to diesel fuel, public transport, heavy goods vehicles, air transport and free parking. The underlying logic of their paper is to use such fiscal instruments to encourage environmentally benign...

Achieving value for money in public expenditure is a key issue, whatever the state of the economic cycle. Its importance is even more marked in the present situation. In order to attain this, we must have a clear idea of the objectives of particular expenditure programmes, and of the extent to...