Environmental tax reform: principles from theory and practice to date

This paper recommends a system of upstream taxes on fossil fuels, combined with refunds for downstream emissions capture, to reduce carbon and local pollution emissions. Motor fuel taxes should also account for congestion and other externalities associated with vehicle use, at least until mileage-ba...

Ausführliche Beschreibung

Gespeichert in:
Bibliographische Detailangaben
1. Verfasser: Parry, Ian W. H. 1965- (VerfasserIn)
Format: Elektronisch E-Book
Sprache:English
Veröffentlicht: Washington, D.C International Monetary Fund 2012
Schriftenreihe:IMF Working Papers Working Paper No. 12/180
Schlagworte:
Online-Zugang:BSB01
FAN01
FAW01
FAW02
FHA01
FKE01
FLA01
FLA01
FNU01
LCO01
SBG01
SBR01
TUM01
UBA01
UBG01
UBM01
UBR01
UBT01
UBW01
UBY01
UEI01
UER01
UPA01
Volltext
Zusammenfassung:This paper recommends a system of upstream taxes on fossil fuels, combined with refunds for downstream emissions capture, to reduce carbon and local pollution emissions. Motor fuel taxes should also account for congestion and other externalities associated with vehicle use, at least until mileage-based taxes are widely introduced. An examination of existing energy/environmental tax systems in Germany, Sweden, Turkey, and Vietnam suggests that there is substantial scope for policy reform. This includes harmonizing taxes for pollution content across different fuels and end-users, better aligning tax rates with values for externalities, and scaling back taxes on vehicle ownership and electricity use that are redundant (on environmental grounds) in the presence of more targeted taxes
Beschreibung:1 Online-Ressource (39 Seiten)
ISBN:1475505280
9781475505283
9781475580563
1475580568
9781475552355
ISSN:1018-5941