31:
63:
39:
1671:
1659:
1875:
charges the user the toll. A major advantage is the driver does not have to stop, reducing traffic delays. Electronic tolling is cheaper than a staffed toll booth, reducing transaction costs for government or private road owners. The ease of varying the amount of the toll makes it easy to implement
1007:
1884:, toll lanes that bypass congestion, and city-wide congestion charges. The payment system usually requires users to sign up in advance and load money into a declining-balance account, which is debited each time they pass a toll point.
30:
1863:, where vehicles must stop and the driver manually pays the toll with cash or a card. In most systems, vehicles using the system are equipped with an automated radio
1353:
1768:. The Empire had a "passage system" whereby a number of toll stations would be established on a route where small tolls were collected. Examples were the
1210:
1075:
1070:
1424:
1017:
238:
2051:
2000:
1934:
1871:
from the reader triggers the transponder, which transmits back an identifying number which registers the vehicle's use of the road, and an
1624:
805:
1499:
62:
2032:
1977:
1954:
1701:
1564:
687:
199:
1025:
773:
1760:, who charged fees to travellers if they wanted to cross over mountain passages. From that time, road tolls became commonplace in
490:
672:
268:
1629:
1348:
1634:
593:
1843:
Electronic toll collection is a wireless system to automatically collect the usage fee or toll charged to vehicles using
1332:
623:
1789:
1574:
1544:
2070:, payments made by government to the private sector operator of a road based on the number of vehicles using the road
1918:
1832:
955:
427:
2100:
1872:
1002:
580:
537:
388:
243:
92:
1969:
1881:
1594:
1012:
511:
506:
496:
1926:
1877:
1609:
1549:
1060:
1055:
677:
558:
209:
38:
1739:
1694:
1519:
1404:
1399:
995:
574:
393:
1599:
1524:
1489:
1474:
1394:
1384:
628:
548:
543:
464:
1619:
1584:
1559:
1439:
1419:
586:
263:
124:
2095:
1639:
1539:
1534:
1479:
1464:
1454:
1449:
1444:
1389:
1379:
1374:
1358:
1228:
1174:
977:
485:
1819:
1797:
1773:
1614:
1604:
1589:
1579:
1554:
1504:
1469:
1459:
1429:
1414:
1409:
1264:
1179:
967:
931:
852:
731:
87:
1801:
449:
2047:
2028:
1996:
1973:
1950:
1930:
1765:
1687:
1529:
1514:
1509:
1484:
1434:
1234:
945:
897:
837:
753:
694:
406:
373:
179:
1569:
1494:
1100:
1065:
1045:
857:
825:
699:
553:
304:
1757:
1663:
1279:
1137:
1132:
867:
830:
741:
706:
608:
532:
368:
328:
294:
204:
194:
189:
184:
102:
1823:, which had to be paid to fund the initial cobbling of a road and its subsequent upkeep.
1222:
1194:
1169:
1030:
872:
667:
603:
501:
439:
343:
338:
321:
299:
2089:
1785:
1294:
962:
887:
778:
711:
645:
613:
480:
422:
383:
363:
333:
248:
169:
164:
139:
129:
71:
2011:
1868:
1838:
1675:
1189:
972:
941:
912:
892:
783:
768:
748:
662:
657:
459:
253:
1947:
Road
Pricing, Volume 9: Theory and Evidence (Research in Transportation Economics)
2073:
2067:
1864:
1856:
1852:
1184:
922:
882:
800:
736:
682:
618:
444:
434:
378:
258:
159:
154:
112:
97:
2076:, a castle guarding a customs post, in the Middle Ages and the Early Modern Era
2079:
1860:
1806:
1289:
1259:
1142:
1127:
1050:
982:
902:
877:
862:
763:
758:
726:
652:
358:
353:
174:
134:
80:
2023:
Verhoef, Erik T.; Bliemer, Michiel; Steg, Linda; Van Wee, Bert, eds. (2008).
1992:
1844:
1781:
1769:
1122:
1040:
1035:
721:
716:
527:
454:
144:
1777:
1658:
1848:
1761:
1727:
1284:
1252:
936:
926:
847:
842:
815:
788:
598:
348:
289:
284:
117:
34:
15th century illustration of a toll payment being made to cross a bridge
17:
1793:
1095:
917:
820:
810:
149:
107:
1811:
1753:
1745:
1304:
1115:
1110:
1105:
907:
795:
2046:. World Bank Staff Occasional Papers Number Five, Washington, D.C.
1867:
device. When the vehicle passes a roadside toll reader device, a
1319:
1314:
1309:
1299:
1274:
1269:
1216:
1088:
37:
29:
1749:
1723:
1719:
222:
54:
1744:
Tolls usually had to be paid at strategic locations such as
2025:
Pricing in Road
Transport: A Multi-Disciplinary Perspective
1804:
Castle as its toll station. Another form of road tax was
2016:
Road pricing: the economic and technical possibilities
1019:
1900:Klaus-Joachim Lorenzen-Schmidt, Ortwin Pelc (ed.):
1810:, which had to be paid when entering the city of
1756:, the road toll goes back to the practice of the
2082:, a place on a canal where a fee was collected
1941:(See Chapter 9: Optimizing Traffic Congestion)
1966:Acceptability of Transport Pricing Strategies
1964:Schade, Jens; Schlag, Bernhard, eds. (2003).
1695:
8:
1987:Small, Kenneth A.; Verhoef, Erik T. (2007).
2027:. Edward Elgar Publishing, Cheltenham, UK.
1702:
1688:
1337:
1158:
411:
227:
45:
1211:Institute on Taxation and Economic Policy
1904:Wachholtz, Neumünster, 2006, Lemma Zoll.
1814:from the beginning of the 18th century.
1893:
1366:
1340:
1202:
1161:
566:
519:
472:
414:
276:
230:
53:
1989:The Economics of Urban Transportation
7:
1902:Das neue Schleswig-Holstein Lexikon.
1817:A special form of road toll was the
1748:(sometimes called a bridge toll) or
2044:The Economics of Road User Charges
25:
1859:. It is a faster alternative to
1026:Global minimum corporate tax rate
1669:
1657:
491:Base erosion and profit shifting
61:
1923:Transport Economics 3rd Edition
269:Optimal capital income taxation
1945:Santos, Georgina, ed. (2004).
1349:List of countries by tax rates
1:
774:Natural resources consumption
27:Fee charged for use of a road
624:United States as a tax haven
1972:, Bingley, West Yorkshire.
1776:which had toll stations at
2117:
1836:
1833:Electronic toll collection
1830:
1737:
538:Offshore financial centres
428:Repatriation tax avoidance
1873:electronic payment system
1764:times, especially in the
1722:charged for the use of a
1003:Financial transaction tax
93:Property tax equalization
2007:(See Chapter 4: Pricing)
1970:Emerald Group Publishing
1354:Tax revenue to GDP ratio
1013:Currency transaction tax
594:Liechtenstein tax affair
2042:Walters, A. A. (1968).
1927:Edward Elgar Publishing
1878:road congestion pricing
1061:Permanent establishment
1056:Exchange of Information
559:Financial Secrecy Index
210:Medical savings account
1740:Road toll (historical)
956:Vehicle miles traveled
575:Ireland as a tax haven
389:Private tax collection
43:
35:
1827:Electronic collection
629:Panama as a tax haven
581:Ireland v. Commission
549:Conduit and sink OFCs
544:Offshore magic circle
465:Unreported employment
41:
33:
1882:high-occupancy lanes
1625:United Arab Emirates
1367:Individual Countries
1076:Foreign revenue rule
868:Inheritance (estate)
587:Leprechaun economics
1664:Business portal
1359:Tax rates in Europe
1229:Tax Justice Network
1175:Dhammika Dharmapala
678:Airport improvement
486:Transfer mispricing
277:Distribution of Tax
49:Part of a series on
1929:, Cheltenham, UK.
1919:Button, Kenneth J.
1774:Schleswig-Holstein
1265:Eight per thousand
1180:James R. Hines Jr.
1071:European Union FTT
88:Government revenue
44:
36:
2053:978-0-8018-0653-7
2002:978-0-415-28515-5
1936:978-1-84064-191-2
1796:, as well as the
1766:Holy Roman Empire
1712:
1711:
1647:
1646:
1243:
1242:
1235:Tax Policy Center
978:Negative (income)
754:Environmental tax
636:
635:
554:Financial centres
374:Tax investigation
312:
311:
180:Tax harmonization
16:(Redirected from
2108:
2101:Customs services
2057:
2038:
2019:
2006:
1983:
1960:
1940:
1905:
1898:
1880:, including for
1704:
1697:
1690:
1676:Money portal
1674:
1673:
1672:
1662:
1661:
1338:
1159:
1066:Transfer pricing
1046:Tax equalization
1020:
963:Corporate profit
599:Luxembourg Leaks
533:Corporate havens
412:
228:
65:
46:
42:Tolls in the UAE
21:
2116:
2115:
2111:
2110:
2109:
2107:
2106:
2105:
2086:
2085:
2064:
2054:
2041:
2035:
2022:
2010:
2003:
1986:
1980:
1963:
1957:
1944:
1937:
1917:
1914:
1909:
1908:
1899:
1895:
1890:
1841:
1835:
1829:
1758:Germanic tribes
1742:
1736:
1708:
1670:
1668:
1656:
1649:
1648:
1335:
1325:
1324:
1280:Fiscus Judaicus
1255:
1245:
1244:
1203:Advocacy groups
1156:
1148:
1147:
1138:Trade agreement
1133:Free-trade zone
1091:
1081:
1080:
1018:
998:
988:
987:
648:
638:
637:
609:Paradise Papers
450:Debtors' prison
409:
399:
398:
369:Tax preparation
329:Revenue service
324:
314:
313:
225:
215:
214:
195:Double taxation
190:Tax withholding
185:Tax competition
103:Non-tax revenue
83:
28:
23:
22:
15:
12:
11:
5:
2114:
2112:
2104:
2103:
2098:
2088:
2087:
2084:
2083:
2077:
2071:
2063:
2060:
2059:
2058:
2052:
2039:
2034:978-1845428600
2033:
2020:
2008:
2001:
1984:
1979:978-0080441993
1978:
1961:
1956:978-0762309689
1955:
1942:
1935:
1913:
1910:
1907:
1906:
1892:
1891:
1889:
1886:
1831:Main article:
1828:
1825:
1738:Main article:
1735:
1732:
1710:
1709:
1707:
1706:
1699:
1692:
1684:
1681:
1680:
1679:
1678:
1666:
1651:
1650:
1645:
1644:
1643:
1642:
1637:
1632:
1630:United Kingdom
1627:
1622:
1617:
1612:
1607:
1602:
1597:
1592:
1587:
1582:
1577:
1572:
1567:
1562:
1557:
1552:
1547:
1542:
1537:
1532:
1527:
1522:
1517:
1512:
1507:
1502:
1497:
1492:
1487:
1482:
1477:
1472:
1467:
1462:
1457:
1452:
1447:
1442:
1437:
1432:
1427:
1422:
1417:
1412:
1407:
1402:
1397:
1392:
1387:
1382:
1377:
1369:
1368:
1364:
1363:
1362:
1361:
1356:
1351:
1343:
1342:
1336:
1331:
1330:
1327:
1326:
1323:
1322:
1317:
1312:
1307:
1302:
1297:
1292:
1287:
1282:
1277:
1272:
1267:
1262:
1256:
1251:
1250:
1247:
1246:
1241:
1240:
1239:
1238:
1232:
1226:
1223:Tax Foundation
1220:
1214:
1205:
1204:
1200:
1199:
1198:
1197:
1195:Gabriel Zucman
1192:
1187:
1182:
1177:
1172:
1170:Mihir A. Desai
1164:
1163:
1157:
1154:
1153:
1150:
1149:
1146:
1145:
1140:
1135:
1130:
1125:
1120:
1119:
1118:
1113:
1103:
1098:
1092:
1087:
1086:
1083:
1082:
1079:
1078:
1073:
1068:
1063:
1058:
1053:
1048:
1043:
1038:
1033:
1031:Robin Hood tax
1028:
1023:
1015:
1010:
1005:
999:
994:
993:
990:
989:
986:
985:
980:
975:
970:
968:Excess profits
965:
960:
959:
958:
953:
948:
939:
934:
920:
915:
910:
905:
900:
895:
890:
885:
880:
875:
870:
865:
860:
855:
853:Gross receipts
850:
845:
840:
835:
834:
833:
828:
823:
818:
813:
808:
803:
793:
792:
791:
786:
781:
776:
771:
766:
761:
751:
746:
745:
744:
739:
734:
729:
724:
719:
714:
704:
703:
702:
692:
691:
690:
685:
680:
670:
665:
660:
655:
649:
644:
643:
640:
639:
634:
633:
632:
631:
626:
621:
616:
611:
606:
604:Offshore Leaks
601:
596:
591:
590:
589:
584:
569:
568:
567:Major examples
564:
563:
562:
561:
556:
551:
546:
541:
535:
530:
522:
521:
517:
516:
515:
514:
509:
504:
502:Dutch Sandwich
499:
494:
488:
483:
475:
474:
470:
469:
468:
467:
462:
457:
452:
447:
442:
440:Tax resistance
437:
432:
431:
430:
417:
416:
410:
405:
404:
401:
400:
397:
396:
391:
386:
381:
376:
371:
366:
361:
356:
351:
346:
344:Taxable income
341:
339:Tax assessment
336:
331:
325:
320:
319:
316:
315:
310:
309:
308:
307:
302:
297:
292:
287:
279:
278:
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273:
272:
271:
266:
261:
256:
251:
246:
241:
233:
232:
231:General Theory
226:
221:
220:
217:
216:
213:
212:
207:
202:
200:Representation
197:
192:
187:
182:
177:
172:
167:
162:
157:
152:
147:
142:
137:
132:
127:
122:
121:
120:
110:
105:
100:
95:
90:
84:
79:
78:
75:
74:
67:
66:
58:
57:
51:
50:
26:
24:
14:
13:
10:
9:
6:
4:
3:
2:
2113:
2102:
2099:
2097:
2094:
2093:
2091:
2081:
2078:
2075:
2072:
2069:
2066:
2065:
2061:
2055:
2049:
2045:
2040:
2036:
2030:
2026:
2021:
2017:
2013:
2009:
2004:
1998:
1994:
1990:
1985:
1981:
1975:
1971:
1967:
1962:
1958:
1952:
1949:. JAI Press.
1948:
1943:
1938:
1932:
1928:
1924:
1920:
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1915:
1911:
1903:
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1894:
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1885:
1883:
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1870:
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1803:
1799:
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1767:
1763:
1759:
1755:
1751:
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1741:
1733:
1731:
1729:
1725:
1721:
1717:
1705:
1700:
1698:
1693:
1691:
1686:
1685:
1683:
1682:
1677:
1667:
1665:
1660:
1655:
1654:
1653:
1652:
1641:
1638:
1636:
1635:United States
1633:
1631:
1628:
1626:
1623:
1621:
1618:
1616:
1613:
1611:
1608:
1606:
1603:
1601:
1598:
1596:
1593:
1591:
1588:
1586:
1583:
1581:
1578:
1576:
1573:
1571:
1568:
1566:
1563:
1561:
1558:
1556:
1553:
1551:
1548:
1546:
1543:
1541:
1538:
1536:
1533:
1531:
1528:
1526:
1523:
1521:
1518:
1516:
1513:
1511:
1508:
1506:
1503:
1501:
1498:
1496:
1493:
1491:
1488:
1486:
1483:
1481:
1478:
1476:
1473:
1471:
1468:
1466:
1463:
1461:
1458:
1456:
1453:
1451:
1448:
1446:
1443:
1441:
1438:
1436:
1433:
1431:
1428:
1426:
1423:
1421:
1418:
1416:
1413:
1411:
1408:
1406:
1403:
1401:
1398:
1396:
1393:
1391:
1388:
1386:
1383:
1381:
1378:
1376:
1373:
1372:
1371:
1370:
1365:
1360:
1357:
1355:
1352:
1350:
1347:
1346:
1345:
1344:
1341:All Countries
1339:
1334:
1329:
1328:
1321:
1318:
1316:
1313:
1311:
1308:
1306:
1303:
1301:
1298:
1296:
1295:Tolerance tax
1293:
1291:
1288:
1286:
1283:
1281:
1278:
1276:
1273:
1271:
1268:
1266:
1263:
1261:
1258:
1257:
1254:
1249:
1248:
1236:
1233:
1230:
1227:
1224:
1221:
1218:
1215:
1212:
1209:
1208:
1207:
1206:
1201:
1196:
1193:
1191:
1188:
1186:
1183:
1181:
1178:
1176:
1173:
1171:
1168:
1167:
1166:
1165:
1160:
1152:
1151:
1144:
1141:
1139:
1136:
1134:
1131:
1129:
1126:
1124:
1121:
1117:
1114:
1112:
1109:
1108:
1107:
1104:
1102:
1099:
1097:
1094:
1093:
1090:
1085:
1084:
1077:
1074:
1072:
1069:
1067:
1064:
1062:
1059:
1057:
1054:
1052:
1049:
1047:
1044:
1042:
1039:
1037:
1034:
1032:
1029:
1027:
1024:
1021:
1016:
1014:
1011:
1009:
1006:
1004:
1001:
1000:
997:
996:International
992:
991:
984:
981:
979:
976:
974:
971:
969:
966:
964:
961:
957:
954:
952:
949:
947:
943:
940:
938:
935:
933:
930:
929:
928:
924:
921:
919:
916:
914:
911:
909:
906:
904:
901:
899:
898:Resource rent
896:
894:
891:
889:
886:
884:
881:
879:
876:
874:
871:
869:
866:
864:
861:
859:
856:
854:
851:
849:
846:
844:
841:
839:
836:
832:
829:
827:
824:
822:
819:
817:
814:
812:
809:
807:
804:
802:
799:
798:
797:
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407:Noncompliance
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364:Tax residence
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125:Tax threshold
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72:fiscal policy
70:An aspect of
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40:
32:
19:
2043:
2024:
2015:
1995:, New York.
1988:
1965:
1946:
1922:
1912:Bibliography
1901:
1896:
1869:radio signal
1857:toll tunnels
1853:toll bridges
1842:
1839:Road pricing
1820:Pflasterzoll
1818:
1816:
1805:
1743:
1715:
1713:
1595:South Africa
1190:Joel Slemrod
950:
858:Hypothecated
826:Sugary drink
700:Expatriation
579:
497:Double Irish
460:Black market
305:Proportional
254:Laffer curve
239:Price effect
2074:Toll castle
2068:Shadow toll
2012:Smeed, R.J.
1865:transponder
1861:toll booths
1798:Gabler Road
1610:Switzerland
1575:Philippines
1550:New Zealand
1545:Netherlands
1185:Ronen Palan
923:User charge
742:Value-added
707:Consumption
619:Swiss Leaks
507:Single Malt
445:Tax shelter
435:Tax evasion
394:Tax farming
379:Tax shelter
295:Progressive
259:Optimal tax
160:Tax amnesty
155:Tax holiday
113:Tax bracket
98:Tax revenue
2096:Toll (fee)
2090:Categories
2080:Toll point
1888:References
1845:toll roads
1837:See also:
1807:Liniengeld
1802:Karlsfried
1786:Neumünster
1520:Kazakhstan
1405:Bangladesh
1400:Azerbaijan
1333:By country
1290:Temple tax
1260:Church tax
1143:ATA Carnet
1128:Free trade
1123:Tariff war
1051:Tax treaty
932:Congestion
873:Land value
764:Eco-tariff
732:Television
688:Solidarity
668:Ad valorem
528:Tax havens
359:Tax shield
354:Tax refund
322:Collection
300:Regressive
175:Tax reform
1993:Routledge
1849:HOV lanes
1800:with the
1790:Bramstedt
1782:Rendsburg
1770:Ochsenweg
1600:Sri Lanka
1565:Palestine
1525:Lithuania
1490:Indonesia
1475:Hong Kong
1395:Australia
1385:Argentina
1253:Religious
1041:Spahn tax
1036:Tobin tax
888:Pigouvian
806:Cigarette
779:Severance
712:Departure
520:Locations
473:Corporate
455:Smuggling
223:Economics
145:Tax shift
140:Deduction
130:Exemption
2062:See also
2014:(1964).
1921:(2010).
1778:Königsau
1762:medieval
1728:waterway
1620:Tanzania
1585:Portugal
1560:Pakistan
1440:Colombia
1420:Bulgaria
1285:Leibzoll
1162:Academic
1155:Research
973:Windfall
913:Turnover
893:Property
843:Georgist
789:Stumpage
784:Steering
769:Landfill
749:Dividend
673:Aviation
663:Per unit
658:Indirect
349:Tax lien
285:Tax rate
264:Theories
118:Flat tax
81:Policies
55:Taxation
18:Toll fee
2018:. HMSO.
1794:Ulzburg
1746:bridges
1734:History
1640:Uruguay
1540:Namibia
1535:Morocco
1500:Ireland
1480:Iceland
1465:Germany
1455:Finland
1450:Denmark
1445:Croatia
1390:Armenia
1380:Algeria
1375:Albania
1022:(CCCTB)
883:Payroll
838:General
831:Tobacco
801:Alcohol
737:Tourist
683:Landing
415:General
150:Tax cut
108:Tax law
2050:
2031:
1999:
1976:
1953:
1933:
1855:, and
1812:Vienna
1754:Europe
1615:Taiwan
1605:Sweden
1590:Russia
1580:Poland
1555:Norway
1505:Israel
1470:Greece
1460:France
1430:Canada
1415:Brazil
1410:Bhutan
1305:Kharaj
1213:(ITEP)
1116:Export
1111:Import
1106:Tariff
1096:Custom
983:Wealth
908:Surtax
903:Single
878:Luxury
863:Income
796:Excise
759:Carbon
653:Direct
540:(OFCs)
493:(BEPS)
205:Unions
135:Credit
1752:. In
1750:gates
1718:is a
1530:Malta
1515:Japan
1510:Italy
1485:India
1435:China
1320:Zakat
1315:Nisab
1310:Khums
1300:Jizya
1275:Tithe
1270:Teind
1231:(TJN)
1217:Oxfam
1089:Trade
1008:ATTAC
727:Stamp
722:Sales
717:Hotel
646:Types
2048:ISBN
2029:ISBN
1997:ISBN
1974:ISBN
1951:ISBN
1931:ISBN
1792:and
1780:and
1724:road
1716:toll
1570:Peru
1495:Iran
1237:(US)
1225:(US)
1219:(UK)
1101:Duty
951:Toll
946:GNSS
942:Road
937:Fuel
848:Gift
816:Meat
512:CAIA
290:Flat
1847:,
1772:in
1726:or
1720:fee
1425:BVI
927:fee
918:Use
821:Sin
811:Fat
2092::
1991:.
1968:.
1925:.
1851:,
1788:,
1784:,
1730:.
1714:A
2056:.
2037:.
2005:.
1982:.
1959:.
1939:.
1703:e
1696:t
1689:v
944:/
925:/
20:)
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