The Government has commissioned SIKA and ITPS to analyse the effect on industries and consequences for regions of the introduction of a kilometre tax for heavy vehicles. The starting point for this analysis is that the kilometre tax is based on the marginal costs of the external effects of traffic. One of the basis principles of transport policy is that pricing of transport is to be based on the marginal costs of the external effects of traffic, i.e. accidents, wear and tear on the infrastructure, congestion, emissions of air pollution and noise. A kilometre tax for heavy vehicles may be an efficient instrument to internalise these external costs. The introduction of a marginal-tax based kilometre tax would also entail a shift in the conditions of competition for businesses in different industries and regions. Some impact on the location, level and composition of production can then be anticipated, as well as the development of employment, in particular in the longer term. There is a risk that this will conflict with the goal of regional development policy, which is that there are to be efficient and sustainable local labour market regions with a good level of service in all parts of Sweden. Even if the long-term structures are considered to be reasonable, there are still risks for considerable problems of adjustment in a short- and medium-term perspective. The commission primarily involves anticipating probable effects on industries and regions and proposing suitable countermeasures to dampen these effects. To be able to assess the effects on industries and regions, a number of calculations have been made within the framework of the commission. The first step was to construct tax schedules where the marginal-cost based kilometre tax is differentiated with respect to the weight and environmental class of the vehicle. Driving in an urban or rural area is another basis for differentiation in the schedules. These calculations are based on information in the Road Traffic Tax Commission's report. An estimate has been made of the composition of the vehicle fleet as regards environmental classes in 2010. The average marginal-cost based kilometre tax has been estimated at around SEK 1.40 per vehicle kilometre. The average marginal-cost based kilometre tax for rural driving has been estimated at around SEK 1 per kilometre and at SEK 2.80 for driving in urban areas. This information is based on 2001's prices. The analyses have been carried out partly by letting marginal costs only be covered by a kilometre tax and partly by taking into consideration the fact that energy tax contributes to internalising costs and that the kilometre tax is used to cover the remaining portion. In the latter case, the average kilometre tax would amount to an average of around SEK 1 per kilometre. This is the main alternative in the model calculations of the effects on industries and regions.