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Motoring taxation today and the case for change


This presentation was given at a BVRLA / RAC Foundation roundtable on the future of motoring taxation, held in London on 3 September 2018.

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This report looks at the options for taxing motoring, concluding that a system of road pricing or congestion charging would be preferable to the current system.
Tax by Design is the final report from the Mirrlees Review. We present a picture of coherent tax reform whose aim is to identify the characteristics of a good tax system for any open developed economy, to assess the extent to which the UK tax system conforms to these ideals, and to recommend how it ...