近年来中国的城市交通凸现越修路但越拥挤的“唐斯定律”。解决交通拥挤问题不能仅靠增加道路供给,必须有经济学和税费政策层面的思考。在原有消费税上加征燃油税,并用于道路改善投资或补助公共交通体系是缓解车辆产生的交通拥挤现象的一个有效的次优办法,这也成为燃油税总体改革的重要一环。 In recent years, the urban traffic in China has become more prominent but the more congested “Downs’ law.” To solve the problem of traffic congestion can not rely solely on increasing the supply of roads, we must think in terms of economics and tax policies. The addition of a fuel tax to the original consumption tax and its application to improve roads or to subsidize public transport systems is an effective second-best solution to alleviating traffic congestion caused by vehicles. It has also become an important part of the overall reform of the fuel tax.