Taxes and fees in the aviation sector (English summary)

Increasing aviation taxes remains an ongoing issue in national and international political debate. The KiM Netherlands Institute for Transport Policy Analysis’ report ‘Taxes and fees in the aviation sector’ provides an overview of important information required for deciding if taxes aimed at achieving certain objectives and applied in certain situations are the most appropriate instruments. An issue for example is accounting for the environmental effects.

The report provides an overview of the current taxes and fees in Dutch aviation and the motives for changing tax rates. The report specifically considers taxes as environmental policy instruments: what are the advantages and disadvantages of taxes in relation to standards and laws; what similarities and differences exist between emission taxes and emissions trading; and in what ways should tax revenues be spent in order to best enhance social welfare? The report concludes with an overview of the effects of emissions trading and various tax regulations pertaining to the demand for air travel and the emissions of air pollutants.