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Behavioural taxes, such as those levied on tobacco, alcohol, and fossil fuels, serve as instruments to influence consumer behaviour, as well as to collect revenue. By levying these taxes, governments seek to discourage the consumption of products that contribute to (significant) negative externalities, such as health costs or climate change. However, the design and implementation of such taxes can be quite complex, with volatile revenue collection. Additionally, public acceptance and consumer responses ...

Description of road accidents in terms of the factors involved: drivers (training, respect for highway code, aptitude and health), vehicles (technical and safety aspects) and infrastructures, in particular road signs.