Efficient Transport Taxes and Charges How do taxes and charges for transport in for example France compare with those in Germany Do hauliers in one country pay more than in the other and what impact does this have on the profitability of haulage in each country Is the impact of an increase in tax on diesel the same in each country or are differences in the taxation of labour more significant Do these differences distort the international haulage market This book provides a framework for international comparisons and discusses the economic principles for efficient systems of taxation. The work provides a basis for addressing the questions what is the right level for transport taxes and what kinds of charges should be used .