Reforming the Tax System to Promote Environmental Objectives: An Application to Mauritius
Fiscal instruments are potentially among the most effective, and cost-effective, options for addressing externalities related to poor air quality, urban road congestion, and greenhouse gases. This paper takes a case study, focused on Mauritius (a pioneer in the use of green taxes) to illustrate how...
Gespeichert in:
1. Verfasser: | |
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Format: | Elektronisch E-Book |
Sprache: | English |
Veröffentlicht: |
Washington, D.C
International Monetary Fund
2011
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Schriftenreihe: | IMF Working Papers
Working Paper No. 11/124 |
Online-Zugang: | UBW01 UEI01 LCO01 SBR01 UER01 SBG01 UBG01 FAN01 UBT01 FKE01 UBY01 UBA01 FLA01 UBM01 UPA01 UBR01 FHA01 FNU01 BSB01 TUM01 Volltext |
Zusammenfassung: | Fiscal instruments are potentially among the most effective, and cost-effective, options for addressing externalities related to poor air quality, urban road congestion, and greenhouse gases. This paper takes a case study, focused on Mauritius (a pioneer in the use of green taxes) to illustrate how existing taxes, especially on fuels and vehicles, could be reformed to better address these externalities. We discuss, in particular, an explicit carbon tax; a variety of options for reforming vehicle taxes to meet environmental, equity, and revenue objectives; and a progressive transition to usage-based vehicle taxes to address congestion |
Beschreibung: | 1 Online-Ressource (39 p) |
ISBN: | 1455263419 9781455263417 |
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spelling | Parry, Ian W.H. Verfasser aut Reforming the Tax System to Promote Environmental Objectives An Application to Mauritius Parry, Ian W.H Washington, D.C International Monetary Fund 2011 1 Online-Ressource (39 p) txt rdacontent c rdamedia cr rdacarrier IMF Working Papers Working Paper No. 11/124 Fiscal instruments are potentially among the most effective, and cost-effective, options for addressing externalities related to poor air quality, urban road congestion, and greenhouse gases. This paper takes a case study, focused on Mauritius (a pioneer in the use of green taxes) to illustrate how existing taxes, especially on fuels and vehicles, could be reformed to better address these externalities. We discuss, in particular, an explicit carbon tax; a variety of options for reforming vehicle taxes to meet environmental, equity, and revenue objectives; and a progressive transition to usage-based vehicle taxes to address congestion Online-Ausg http://elibrary.imf.org/view/IMF001/11857-9781455263417/11857-9781455263417/11857-9781455263417.xml Verlag URL des Erstveröffentlichers Volltext |
spellingShingle | Parry, Ian W.H Reforming the Tax System to Promote Environmental Objectives An Application to Mauritius |
title | Reforming the Tax System to Promote Environmental Objectives An Application to Mauritius |
title_auth | Reforming the Tax System to Promote Environmental Objectives An Application to Mauritius |
title_exact_search | Reforming the Tax System to Promote Environmental Objectives An Application to Mauritius |
title_exact_search_txtP | Reforming the Tax System to Promote Environmental Objectives An Application to Mauritius |
title_full | Reforming the Tax System to Promote Environmental Objectives An Application to Mauritius Parry, Ian W.H |
title_fullStr | Reforming the Tax System to Promote Environmental Objectives An Application to Mauritius Parry, Ian W.H |
title_full_unstemmed | Reforming the Tax System to Promote Environmental Objectives An Application to Mauritius Parry, Ian W.H |
title_short | Reforming the Tax System to Promote Environmental Objectives |
title_sort | reforming the tax system to promote environmental objectives an application to mauritius |
title_sub | An Application to Mauritius |
url | http://elibrary.imf.org/view/IMF001/11857-9781455263417/11857-9781455263417/11857-9781455263417.xml |
work_keys_str_mv | AT parryianwh reformingthetaxsystemtopromoteenvironmentalobjectivesanapplicationtomauritius |