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An evaluation of the case for a congestion tax in Australia

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Published on 01 Apr 15 by "THE TAX SPECIALIST" JOURNAL ARTICLE

Traffic congestion has become a growing concern in most cities in Australia. A 2014 report by the Economic Regulation Authority (ERA)1 highlighted the need to implement a congestion charge in Perth. This article examines factors that cause congestion and alternative ways of dealing with congestion in Australia. Specifically, the article examines whether introducing a congestion tax could provide an effective means of resolving traffic congestion in Australian cities. Studies and results from other jurisdictions are examined in order to help inform the policies that Australia should adopt. It is submitted that an inquiry into congestion charges should include a wider investigation, including motor vehicle tax reform, city planning, redirection of revenues and a longer strategic plan.

The article also recognises that congestion charging, if implemented, may have other implications for which Australian cities may not be ready.

Author profiles

Prafula Pearce CTA
Prafula is a Senior Lecturer at the Curtin Law School, Department of Business Law, Curtin University, where she has been lecturing since 1996, having previously worked 20 years in the tax profession in Australia and the United Kingdom. Her teaching and research interests are broadly in taxation law, including tax policy and corporations law. She has published widely in many areas of taxation, both nationally and internationally. Her current interest lies in environmental taxation relating to passenger motor vehicles and oil, the area of her PhD thesis entitled, Using tax and regulatory measures to reform choice and usage of motor vehicles for personal transportation in Australia for the sustainability of oil. - Current at 29 May 2019
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Prof Dale Pinto CTA-Life
Photo of author, Dale PINTO Dale is currently Professor of Taxation Law in the Curtin Law School as well as being the Chair of the Academic Board at Curtin University. Dale is the author and co-author of numerous books, refereed articles and national and international conference papers and sits on the editorial board of a number of peer-reviewed journals as well as being the Editor-in-Chief of several refereed journals. He is a member of the Board of CPA Australia and is also a Fellow of the Australian Academy of Law as well as being a Chartered Accountant, Chartered Tax Adviser and Honorary Life Member of the Tax Institute. He is also a Life Member of the Australasian Tax Teachers Association and the Australasian Law Teachers Association. Dale has been a registered tax agent for more than 25 years and was appointed by the Assistant Treasurer as one of the inaugural members of the National Tax Practitioners Board. He is a current member of the Board of Taxation’s Special Advisory Panel and the ATO’s Tax Technical Panel as well as the Chamber of Commerce and Industry’s Economic Development Forum in WA. Dale is a member of the Tertiary Education and Quality Standards Agency (TEQSA) Expert Panel in Accounting, Taxation and International Education. - Current at 13 August 2019
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