The Peter A. Allard School of Law Allard Research Commons Faculty Publications Allard Faculty Publications 2005 Road Pricing in Theory and Practice: A Canadian Perspective David G. Duff Allard School of Law at the University of British Columbia,
[email protected] Carl Irvine Follow this and additional works at: https://commons.allard.ubc.ca/fac_pubs Part of the Tax Law Commons Citation Details David G Duff & Carl Irvine, "Road Pricing in Theory and Practice: A Canadian Perspective" (2005) U Toronto, Legal Studies Research Paper No. 05-07. This Research Paper is brought to you for free and open access by the Allard Faculty Publications at Allard Research Commons. It has been accepted for inclusion in Faculty Publications by an authorized administrator of Allard Research Commons. Road Pricing in Theory and Practice: A Canadian Perspective David G. Duff* and Carl Irvine+ I. Introduction Like other developed countries, Canada experienced massive increases in road transportation since the end of the Second World War, with substantial growth in the number of registered vehicles,1 annual per capita distances traveled by automobile,2 and the volume of goods transported by truck.3 At first, Canadian governments attempted to match the growing demand for road transportation by improving the quality and capacity of roads and highways – significantly increasing the extent of paved roadways and introducing a national highway system supported by federal shared-cost funding.4 Throughout this period, the cost of constructing and maintaining Canada’s road network was financed mostly from consolidated revenue funds and municipal property taxes, though federal and municipal governments levied taxes on automotive fuels and provincial governments collected vehicle registration fees that also contributed to these revenues.5 Since the 1970s, Canadian governments have been less willing to invest in roads and highways,6 as growing environmental concerns lessened public enthusiasm for * Associate Professor, Faculty of Law, University of Toronto (
[email protected]).