We simultaneously optimize multiple tax instruments (fuel tax, car-ownership tax, and tolls) when these instruments are used as public funds with distortionary labor tax, accounting for pollution, congestion, accident externalities, and fiscal constraints of the tax-related agency and the toll-collecting agency. We quantitatively optimize taxes and tolls using parameters for Japan under three scenarios: (1) imposition of peak and off-peak tolls at different rates and simultaneous optimization of all tax instruments; (2) optimization of only car-related taxes without consolidation of the toll-collecting agency’s fiscal constraints; (3) optimization of only fuel tax. We find that peak toll and fuel tax should be higher, and off-peak toll and car-ownership tax should be lower than the current rate under Scenario 1. Scenarios 1 can improve welfare by 1000 to 2400 dollars/car, and Scenarios 2 and 3 can achieve more than 90% and 20–60% of the welfare gain in Scenario 1, respectively.

当这些工具被用作具有扭曲劳动税的公共资金时，我们会同时优化多种税收工具（燃油税，汽车所有权税和通行费），并考虑与税收有关的机构的污染，拥堵，事故外部性和财政约束，以及收费机构。在以下三种情况下，我们使用日本的参数对税收和通行费进行了定量优化：（1）以不同的费率征收高峰和非高峰通行费，同时优化所有税收工具；（2）仅优化与汽车有关的税收，而没有合并收费机构的财政约束；（3）优化仅燃油税。我们发现，方案1下的高峰期通行费和燃油税应更高，非高峰期通行费和汽车所有权税应低于当前税率。