The road to acceptance: Attitude change before and after the implementation of a congestion tax

• Attitudes and beliefs concerning the Gothenburg congestion tax were investigated in a within-subjects three-wave panel study.
• Attitudes toward the tax were more positive after the implementation compared to before.
• Environmental outcomes and value expressive beliefs were the most important variables in explaining attitudes towards the tax.

Attitudes and beliefs concerning a congestion tax in Gothenburg, Sweden, were investigated in a three-wave panel with 4738 respondents, twice before and once after the implementation. Attitudes were more positive after the implementation. Perceived environmental outcomes and value expressive beliefs were most strongly related to attitudes toward the tax. Respondents' perceived the system as easier to use and experienced less negative outcomes after the implementation compared to the expectations before. The most important variable in explaining the change in attitudes (before the implementation) was value expressive beliefs. The results indicate that the most strongly related beliefs both for explaining attitudes and the change in attitudes after the implementation are abstract in nature. The attitudes are grounded in emotional and value-related motives, rather than the more specific expected outcomes of the scheme.