fuel and vehicle taxation. The diffusion of ACES will likely reduce these important sources of government revenues, while … also affecting transport-related government expenditures. We argue that the realization of socioeconomic benefits of ACES … "user pays" and "polluter pays" principles will become more attractive. Moreover, innovation in taxation schemes to fit the …

low-tax countries. This has created a policy discussion of how to re-align the location of value creation and taxation …