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...
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| Main Author: | |
|---|---|
| Format: | Electronic eBook |
| Language: | English |
| Published: |
Washington, D.C
International Monetary Fund
2012
|
| Series: | IMF Working Papers
Working Paper No. 12/180 |
| Subjects: | |
| Online Access: | BSB01 FAN01 FAW01 FAW02 FHA01 FKE01 FLA01 FLA01 FNU01 LCO01 SBG01 SBR01 TUM01 UBA01 UBG01 UBM01 UBR01 UBT01 UBW01 UBY01 UEI01 UER01 UPA01 Volltext |
| Summary: | 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 |
| Physical Description: | 1 Online-Ressource (39 Seiten) |
| ISBN: | 1475505280 9781475505283 9781475580563 1475580568 9781475552355 |
| ISSN: | 1018-5941 |
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| id | DE-604.BV048358299 |
| illustrated | Not Illustrated |
| index_date | 2024-07-03T20:14:04Z |
| indexdate | 2024-07-10T09:35:52Z |
| institution | BVB |
| institution_GND | (DE-588)3009484-7 |
| isbn | 1475505280 9781475505283 9781475580563 1475580568 9781475552355 |
| issn | 1018-5941 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-033737535 |
| oclc_num | 801421895 1337127792 |
| open_access_boolean | |
| owner | DE-20 DE-824 DE-70 DE-155 DE-BY-UBR DE-29 DE-22 DE-BY-UBG DE-473 DE-BY-UBG DE-1102 DE-703 DE-859 DE-706 DE-384 DE-860 DE-19 DE-BY-UBM DE-739 DE-355 DE-BY-UBR DE-Aug4 DE-1049 DE-12 DE-91 DE-BY-TUM DE-1046 DE-1047 |
| owner_facet | DE-20 DE-824 DE-70 DE-155 DE-BY-UBR DE-29 DE-22 DE-BY-UBG DE-473 DE-BY-UBG DE-1102 DE-703 DE-859 DE-706 DE-384 DE-860 DE-19 DE-BY-UBM DE-739 DE-355 DE-BY-UBR DE-Aug4 DE-1049 DE-12 DE-91 DE-BY-TUM DE-1046 DE-1047 |
| physical | 1 Online-Ressource (39 Seiten) |
| psigel | ZDB-1-IMF ZDB-4-EBA ZDB-38-ESG ZDB-30-PAD ZDB-30-PBE ZDB-4-EBA FAW_PDA_EBA ZDB-4-EBA FLA_PDA_EBA |
| publishDate | 2012 |
| publishDateSearch | 2012 |
| publishDateSort | 2012 |
| publisher | International Monetary Fund |
| record_format | marc |
| series2 | IMF Working Papers |
| spelling | Parry, Ian W. H. 1965- Verfasser (DE-588)130562807 aut Environmental tax reform principles from theory and practice to date Dirk Heine, John Norregaard, and Ian W.H. Parry Washington, D.C International Monetary Fund 2012 1 Online-Ressource (39 Seiten) txt rdacontent c rdamedia cr rdacarrier IMF Working Papers Working Paper No. 12/180 1018-5941 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 Online-Ausg BUSINESS & ECONOMICS / Public Finance bisacsh Environmental impact charges fast Wirtschaft Environmental impact charges Heine, Dirk Sonstige (DE-588)1026275970 oth Nørregaard, John Sonstige (DE-588)170910865 oth Internationaler Währungsfonds Fiscal Affairs Department Sonstige (DE-588)3009484-7 oth http://elibrary.imf.org/view/IMF001/12933-9781475505283/12933-9781475505283/12933-9781475505283.xml Verlag URL des Erstveröffentlichers Volltext |
| spellingShingle | Parry, Ian W. H. 1965- Environmental tax reform principles from theory and practice to date BUSINESS & ECONOMICS / Public Finance bisacsh Environmental impact charges fast Wirtschaft Environmental impact charges |
| title | Environmental tax reform principles from theory and practice to date |
| title_auth | Environmental tax reform principles from theory and practice to date |
| title_exact_search | Environmental tax reform principles from theory and practice to date |
| title_exact_search_txtP | Environmental tax reform principles from theory and practice to date |
| title_full | Environmental tax reform principles from theory and practice to date Dirk Heine, John Norregaard, and Ian W.H. Parry |
| title_fullStr | Environmental tax reform principles from theory and practice to date Dirk Heine, John Norregaard, and Ian W.H. Parry |
| title_full_unstemmed | Environmental tax reform principles from theory and practice to date Dirk Heine, John Norregaard, and Ian W.H. Parry |
| title_short | Environmental tax reform |
| title_sort | environmental tax reform principles from theory and practice to date |
| title_sub | principles from theory and practice to date |
| topic | BUSINESS & ECONOMICS / Public Finance bisacsh Environmental impact charges fast Wirtschaft Environmental impact charges |
| topic_facet | BUSINESS & ECONOMICS / Public Finance Environmental impact charges Wirtschaft |
| url | http://elibrary.imf.org/view/IMF001/12933-9781475505283/12933-9781475505283/12933-9781475505283.xml |
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