ABSTRACT
The fi nal group of local earmarked taxes (LETs) – those in the ‘spreading the burden’ category – stand somewhat in contrast to the Benefi ciary and Polluter Pays categories. There is no connection between the source of the income and the purpose to subsidize public transport services. They neither seek to charge those who benefi t from improved public transport services nor provide a fi nancial discouragement to transport polluters. Instead, as discussed in Chapter 2, these measures are essentially designed to provide as broad a tax base as possible. Any link to other principles of public fi nance or transport and environmental policies appear coincidental.
