Governmental Expenditure Implications of Autonomous Vehicles

Fisher, Ronald C.

doi:10.17310/ntj.2020.1.07

“…AVbased services will influence infrastructure and urban space (Crute et al, 2018;Riggs et al, 2019). They will also have implications for public revenues and expenditures (Adler et al, 2019;Blas et al, 2022;Fisher, 2020). According to the ITF's expert survey, AV-based services are expected to positively impact some domains, such as accessibility and safety, and to negatively impact employment by eliminating driver jobs; the expectation for new job creation is mixed.…”

Section: Av Impacts Domains Policy Goals and Deployment Phasesmentioning

confidence: 99%

Making Automated Vehicles Work for Better Transport Services

2023

International Transport Forum Policy Papers

1

0

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What we didThis report examines what regulatory changes, policy measures and institutional arrangements are needed to successfully introduce urban transport services based on automated vehicles (AVs). AVs can provide a variety of new transport services that could bring social benefits. To bring these about, more than technological advancement is needed. Under certain circumstances, negative consequences are also possible. A successful introduction of AV-based services will therefore require new regulatory approaches.This report suggests where regulation should be adapted and outlines principles for forward-looking regulation. It offers six pragmatic recommendations for bringing about better transport for citizens. The study is based on two workshops with, and a survey of, experts, a review of the latest literature and several case studies from ITF member countries.MAKING AUTOMATED VEHICLES WORK FOR BETTER TRANSPORT SERVICES: REGULATING FOR IMPACT © OECD/ITF 2023 Share data to ensure integrated transport services but protect passenger data against misuse AV-based transport services generate data related to users and the driving environment. This data must be well protected against any misuse. At the same time, the data must be managed in ways that enable interoperability and data portability to allow the integration of AV-based services with other transport services.

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“…Also, seeFisher (2020) andClark (2020) for discussion of autonomous vehicles.15 Other options for replacing lost vehicle taxes include a gross receipts tax on transportation services and vehicle miles travelled fees.16 In the presence of lines that delineate high-tax and low-tax products, technological change can facilitate tax-driven product innovation as new products are developed to avoid the higher tax rate(Gillitzer, Kleven, and Slemrod 2017). But, often time, new products are not developed for tax avoidance reasons.17 Carried interest is an exception which is characterized as capital income when it is better described as labor income.18 See,Hellerstein (1988) for discussion of the experience.…”

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confidence: 99%

Taxing Goods and Services in a Digital Era

Agrawal¹,

Fox²

2021

National Tax Journal

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Taxing consumption in the digital economy poses unique challenges for fiscal authorities. Recent institutional reforms, such as states changing remittance rules for the sales and use tax following the Supreme Court decision in South Dakota v. Wayfair, were enacted in order to increase tax revenue collections and create a more neutral tax system. Although these reforms induced more remote vendors to remit taxes on a destination basis, the revenue gains were modest, consistent with most large online vendors remitting taxes prior to the reforms. Instead, following the recent large shock to online shopping from the Covid-19 pandemic, the shift to destination-based taxation has redistributed revenues between large and small local jurisdictions. Increased online shopping raises revenue growth in small jurisdictions while contracting revenues in large jurisdictions. But, Wayfair is not the end of the story: technological changes that induce new consumption patterns, promise new challenges for fiscal authorities. Critical challenges for the next decades include limiting administrative and compliance costs of enforcing taxes in a digital world, determining filing thresholds, dealing with online marketplaces and facilitators, and taxing the consumption of digital services from two-sided platforms. With respect to digital services, we discuss whether consumption taxes should be imposed on both monetized platforms and nonmonetized platforms such as social media, and the mechanisms for doing so.

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“…Also, seeFisher (2020) andClark (2020) for discussion of autonomous vehicles.15 Other options for replacing lost vehicle taxes include a gross receipts tax on transportation services and vehicle miles travelled fees.16 In the presence of lines that delineate high-tax and low-tax products, technological change can facilitate tax-driven product innovation as new products are developed to avoid the higher tax rate(Gillitzer, Kleven, and Slemrod 2017). But, often time, new products are not developed for tax avoidance reasons.…”

mentioning

confidence: 99%

Taxing Goods and Services in a Digital Era

Agrawal

¹

,

Fox

²

2020

SSRN Journal

1

0

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Taxing consumption in the digital economy poses unique challenges for fiscal authorities. Recent institutional reforms, such as states changing remittance rules for the sales and use tax following the Supreme Court decision in South Dakota v. Wayfair, were enacted in order to increase tax revenue collections and create a more neutral tax system. Although these reforms induced more remote vendors to remit taxes on a destination basis, the revenue gains were modest, consistent with most large online vendors remitting taxes prior to the reforms. Instead, following the recent large shock to online shopping from the Covid-19 pandemic, the shift to destination-based taxation has redistributed revenues between large and small local jurisdictions. Increased online shopping raises revenue growth in small jurisdictions while contracting revenues in large jurisdictions. But, Wayfair is not the end of the story: technological changes that induce new consumption patterns, promise new challenges for fiscal authorities. Critical challenges for the next decades include limiting administrative and compliance costs of enforcing taxes in a digital world, determining filing thresholds, dealing with online marketplaces and facilitators, and taxing the consumption of digital services from two-sided platforms. With respect to digital services, we discuss whether consumption taxes should be imposed on both monetized platforms and nonmonetized platforms such as social media, and the mechanisms for doing so.

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Governmental Expenditure Implications of Autonomous Vehicles

Cited by 3 publications

References 6 publications

Making Automated Vehicles Work for Better Transport Services

Making Automated Vehicles Work for Better Transport Services

Taxing Goods and Services in a Digital Era

Taxing Goods and Services in a Digital Era

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