This report and the underlying analysis was developed by Luisa Dressler (Centre for Tax Policy and Administration) and Elisabeth Windisch (International Transport Forum) under the guidance of Kurt Van Dender (Centre for Tax Policy and Administration).
The authors wish to thank Marko Potočnik (Ministry of Finance, Republic of Slovenia), Apolonija Oblak Flander (Statistical Office, Republic of Slovenia) and Matjaž Česen (Institut Jožef Stefan) for their assistance with the provision of data, as well as their suggestions, inputs and comments received at various stages of preparing the analysis and the report. The authors also thank Marjan Nahtigal (Ministry of Infrastructure, Republic of Slovenia) for their suggestions.
Comments and suggestions by colleagues at the International Transport Forum and the OECD are gratefully acknowledged: Nils Axel Braathen, David Bradbury, Florens Flues, Marie-Aurélie Elkurd, Karena Garnier, Hazel Healy, Jari Kauppila, Michael Kloth, Ronan Mac Erlaine, Michael Sharrat and Jonas Teusch.