analysed internalisation approaches including an impact assessment of approaches to external costs of transport.
A qualitative assessment of internalisation approaches was based on a literature study, and a quantitative assessment of the impact of various internalisation scenarios was made based on modelling work
. These assessments led to the conclusion that current tax and charge structures are not closely related to marginal social cost approach (cost drivers for both external and infrastructure costs).
Recommendations included differentiated kilometrebased charges for internalisation of air pollution, noise, congestion and accident costs. The main internalisation approaches recommended for climate change costs are fuel taxes based on carbon content.
Emission trading was considered an option for maritime shipping and aviation.