This paper evaluates the pros and cons of implementing parking pricing to reduce auto use and traffic through parking taxes. Taxes on parkers and the providers are evaluated in terms of effectiveness in influencing auto use, operations of the tax, and the legality as well as acceptability of the options. The intent is to help local governments evaluate parking tax approaches.
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Transportation Demand Management
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Higgins, T.J. Parking taxes: Effectiveness, legality and implementation, some general considerations. Transportation 19, 221–230 (1992). https://doi.org/10.1007/BF01099978