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...
Gespeichert in:
| Hauptverfasser: | , , |
|---|---|
| Körperschaft: | |
| Format: | Elektronisch E-Book |
| Sprache: | English |
| Veröffentlicht: |
Washington, DC :
International Monetary Fund,
2012.
|
| Schriftenreihe: | IMF working paper ;
WP/12/180. |
| Schlagworte: | |
| Online-Zugang: | 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: | "Fiscal Affairs Department." "July 2012." |
| Beschreibung: | 1 online resource |
| Bibliographie: | Includes bibliographical references. |
| ISBN: | 9781475580563 1475580568 1475505280 9781475505283 1475552351 9781475552355 1475524145 9781475524147 |
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| 100 | 1 | |a Heine, Dirk, |e author. |0 http://id.loc.gov/authorities/names/no2012095937 | |
| 245 | 1 | 0 | |a Environmental tax reform : |b principles from theory and practice to date / |c Dirk Heine, John Norregaard, and Ian W.H. Parry. |
| 260 | |a Washington, DC : |b International Monetary Fund, |c 2012. | ||
| 300 | |a 1 online resource | ||
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| 490 | 1 | |a IMF working paper ; |v WP/12/180 | |
| 588 | 0 | |a Online resource; title from PDF title page (EBSCO, viewed February 9, 2016). | |
| 504 | |a Includes bibliographical references. | ||
| 500 | |a "Fiscal Affairs Department." | ||
| 500 | |a "July 2012." | ||
| 520 | 3 | |a 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. | |
| 505 | 0 | |a Cover; Abstract; Contents; I. Introduction; Figures; 1. Revenues from Environmentally Related Taxation, 2008; II. Principles of Environmental Tax Design; A. Tax Design in a (Hypothetical) Economy with a Single Externality Distortion; 2. Welfare Effects of Environmental Taxes in the Pigouvian Framework; Boxes; 1. Uncertainties in Measuring Local Pollution Damages; 2. The Problems with Tax 'Notches'; B. Multiple-Externality Situations; C. Other Pre-Existing Distortions; 3. Distortions in Technology Markets; 4. Coverage of Energy under the Value-Added Tax System. | |
| 505 | 8 | |a D. Some Practical Concerns: Distribution and CompetitivenessE. Summary; III. Environmental Tax Systems and Reforms: The Case of Germany, Sweden, Turkey, and Vietnam; 5. Environmental Tax Reforms in Sweden, Germany, Turkey, and Vietnam; A. Comparing Energy Systems in Sweden, Germany, Turkey, and Vietnam; 3. Fuel Mix in Electricity Generation; B. Externality Assessment; 4. Fuel Mix in Total Energy Consumption; C. Evaluating Environmental Tax Systems; 5. Coal Externalities and Taxes; 6. Natural Gas Externalities and Taxes; 7. Light Fuel Oil Externalities and Taxes; D. Conclusion; References. | |
| 546 | |a English. | ||
| 650 | 0 | |a Environmental impact charges. |0 http://id.loc.gov/authorities/subjects/sh90004467 | |
| 650 | 0 | |a Environmental policy. |0 http://id.loc.gov/authorities/subjects/sh85044197 | |
| 650 | 6 | |a Taxe écologique. | |
| 650 | 6 | |a Environnement |x Politique gouvernementale. | |
| 650 | 7 | |a environmental policy. |2 aat | |
| 650 | 7 | |a BUSINESS & ECONOMICS |x Public Finance. |2 bisacsh | |
| 650 | 7 | |a Environmental impact charges |2 fast | |
| 653 | |a Reviews of research | ||
| 653 | |a Australia overseas comparisons | ||
| 653 | |a Environmental taxes | ||
| 653 | |a Tax reform | ||
| 653 | |a Evaluation | ||
| 653 | |a Statistics | ||
| 653 | |a Sweden | ||
| 653 | |a Germany | ||
| 653 | |a Turkey | ||
| 653 | |a Vietnam | ||
| 653 | |a International comparisons | ||
| 653 | |a Overseas item | ||
| 700 | 1 | |a Norregaard, John, |e author. |0 http://id.loc.gov/authorities/names/no97018593 | |
| 700 | 1 | |a Parry, Ian W. H. |q (Ian William Holmes), |d 1965- |e author. |1 https://id.oclc.org/worldcat/entity/E39PBJccdvWhtCy3FpmF6jDyVC |0 http://id.loc.gov/authorities/names/no97018024 | |
| 710 | 2 | |a International Monetary Fund. |b Fiscal Affairs Department. |0 http://id.loc.gov/authorities/names/n81027435 | |
| 758 | |i has work: |a Environmental tax reform (Text) |1 https://id.oclc.org/worldcat/entity/E39PCGhJqmbTfbj6gGp3BR9wfq |4 https://id.oclc.org/worldcat/ontology/hasWork | ||
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Datensatz im Suchindex
| DE-BY-FWS_katkey | ZDB-4-EBA-ocn801421895 |
|---|---|
| _version_ | 1816882201730482177 |
| adam_text | |
| any_adam_object | |
| author | Heine, Dirk Norregaard, John Parry, Ian W. H. (Ian William Holmes), 1965- |
| author_GND | http://id.loc.gov/authorities/names/no2012095937 http://id.loc.gov/authorities/names/no97018593 http://id.loc.gov/authorities/names/no97018024 |
| author_corporate | International Monetary Fund. Fiscal Affairs Department |
| author_corporate_role | |
| author_facet | Heine, Dirk Norregaard, John Parry, Ian W. H. (Ian William Holmes), 1965- International Monetary Fund. Fiscal Affairs Department |
| author_role | aut aut aut |
| author_sort | Heine, Dirk |
| author_variant | d h dh j n jn i w h p iwh iwhp |
| building | Verbundindex |
| bvnumber | localFWS |
| callnumber-first | H - Social Science |
| callnumber-label | HJ5316 |
| callnumber-raw | HJ5316 |
| callnumber-search | HJ5316 |
| callnumber-sort | HJ 45316 |
| callnumber-subject | HJ - Public Finance |
| collection | ZDB-4-EBA |
| contents | Cover; Abstract; Contents; I. Introduction; Figures; 1. Revenues from Environmentally Related Taxation, 2008; II. Principles of Environmental Tax Design; A. Tax Design in a (Hypothetical) Economy with a Single Externality Distortion; 2. Welfare Effects of Environmental Taxes in the Pigouvian Framework; Boxes; 1. Uncertainties in Measuring Local Pollution Damages; 2. The Problems with Tax 'Notches'; B. Multiple-Externality Situations; C. Other Pre-Existing Distortions; 3. Distortions in Technology Markets; 4. Coverage of Energy under the Value-Added Tax System. D. Some Practical Concerns: Distribution and CompetitivenessE. Summary; III. Environmental Tax Systems and Reforms: The Case of Germany, Sweden, Turkey, and Vietnam; 5. Environmental Tax Reforms in Sweden, Germany, Turkey, and Vietnam; A. Comparing Energy Systems in Sweden, Germany, Turkey, and Vietnam; 3. Fuel Mix in Electricity Generation; B. Externality Assessment; 4. Fuel Mix in Total Energy Consumption; C. Evaluating Environmental Tax Systems; 5. Coal Externalities and Taxes; 6. Natural Gas Externalities and Taxes; 7. Light Fuel Oil Externalities and Taxes; D. Conclusion; References. |
| ctrlnum | (OCoLC)801421895 |
| dewey-full | 336.16 |
| dewey-hundreds | 300 - Social sciences |
| dewey-ones | 336 - Public finance |
| dewey-raw | 336.16 |
| dewey-search | 336.16 |
| dewey-sort | 3336.16 |
| dewey-tens | 330 - Economics |
| discipline | Wirtschaftswissenschaften |
| format | Electronic eBook |
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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.</subfield></datafield><datafield tag="505" ind1="0" ind2=" "><subfield code="a">Cover; Abstract; Contents; I. Introduction; Figures; 1. Revenues from Environmentally Related Taxation, 2008; II. Principles of Environmental Tax Design; A. Tax Design in a (Hypothetical) Economy with a Single Externality Distortion; 2. Welfare Effects of Environmental Taxes in the Pigouvian Framework; Boxes; 1. Uncertainties in Measuring Local Pollution Damages; 2. The Problems with Tax 'Notches'; B. Multiple-Externality Situations; C. Other Pre-Existing Distortions; 3. Distortions in Technology Markets; 4. Coverage of Energy under the Value-Added Tax System.</subfield></datafield><datafield tag="505" ind1="8" ind2=" "><subfield code="a">D. Some Practical Concerns: Distribution and CompetitivenessE. Summary; III. Environmental Tax Systems and Reforms: The Case of Germany, Sweden, Turkey, and Vietnam; 5. Environmental Tax Reforms in Sweden, Germany, Turkey, and Vietnam; A. Comparing Energy Systems in Sweden, Germany, Turkey, and Vietnam; 3. Fuel Mix in Electricity Generation; B. Externality Assessment; 4. Fuel Mix in Total Energy Consumption; C. Evaluating Environmental Tax Systems; 5. Coal Externalities and Taxes; 6. Natural Gas Externalities and Taxes; 7. Light Fuel Oil Externalities and Taxes; D. 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| id | ZDB-4-EBA-ocn801421895 |
| illustrated | Not Illustrated |
| indexdate | 2024-11-27T13:24:51Z |
| institution | BVB |
| institution_GND | http://id.loc.gov/authorities/names/n81027435 |
| isbn | 9781475580563 1475580568 1475505280 9781475505283 1475552351 9781475552355 1475524145 9781475524147 |
| language | English |
| oclc_num | 801421895 |
| open_access_boolean | |
| owner | MAIN DE-863 DE-BY-FWS |
| owner_facet | MAIN DE-863 DE-BY-FWS |
| physical | 1 online resource |
| psigel | ZDB-4-EBA |
| publishDate | 2012 |
| publishDateSearch | 2012 |
| publishDateSort | 2012 |
| publisher | International Monetary Fund, |
| record_format | marc |
| series | IMF working paper ; |
| series2 | IMF working paper ; |
| spelling | Heine, Dirk, author. http://id.loc.gov/authorities/names/no2012095937 Environmental tax reform : principles from theory and practice to date / Dirk Heine, John Norregaard, and Ian W.H. Parry. Washington, DC : International Monetary Fund, 2012. 1 online resource text txt rdacontent computer c rdamedia online resource cr rdacarrier polychrome. rdacc http://rdaregistry.info/termList/RDAColourContent/1003 data file IMF working paper ; WP/12/180 Online resource; title from PDF title page (EBSCO, viewed February 9, 2016). Includes bibliographical references. "Fiscal Affairs Department." "July 2012." 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. Cover; Abstract; Contents; I. Introduction; Figures; 1. Revenues from Environmentally Related Taxation, 2008; II. Principles of Environmental Tax Design; A. Tax Design in a (Hypothetical) Economy with a Single Externality Distortion; 2. Welfare Effects of Environmental Taxes in the Pigouvian Framework; Boxes; 1. Uncertainties in Measuring Local Pollution Damages; 2. The Problems with Tax 'Notches'; B. Multiple-Externality Situations; C. Other Pre-Existing Distortions; 3. Distortions in Technology Markets; 4. Coverage of Energy under the Value-Added Tax System. D. Some Practical Concerns: Distribution and CompetitivenessE. Summary; III. Environmental Tax Systems and Reforms: The Case of Germany, Sweden, Turkey, and Vietnam; 5. Environmental Tax Reforms in Sweden, Germany, Turkey, and Vietnam; A. Comparing Energy Systems in Sweden, Germany, Turkey, and Vietnam; 3. Fuel Mix in Electricity Generation; B. Externality Assessment; 4. Fuel Mix in Total Energy Consumption; C. Evaluating Environmental Tax Systems; 5. Coal Externalities and Taxes; 6. Natural Gas Externalities and Taxes; 7. Light Fuel Oil Externalities and Taxes; D. Conclusion; References. English. Environmental impact charges. http://id.loc.gov/authorities/subjects/sh90004467 Environmental policy. http://id.loc.gov/authorities/subjects/sh85044197 Taxe écologique. Environnement Politique gouvernementale. environmental policy. aat BUSINESS & ECONOMICS Public Finance. bisacsh Environmental impact charges fast Reviews of research Australia overseas comparisons Environmental taxes Tax reform Evaluation Statistics Sweden Germany Turkey Vietnam International comparisons Overseas item Norregaard, John, author. http://id.loc.gov/authorities/names/no97018593 Parry, Ian W. H. (Ian William Holmes), 1965- author. https://id.oclc.org/worldcat/entity/E39PBJccdvWhtCy3FpmF6jDyVC http://id.loc.gov/authorities/names/no97018024 International Monetary Fund. Fiscal Affairs Department. http://id.loc.gov/authorities/names/n81027435 has work: Environmental tax reform (Text) https://id.oclc.org/worldcat/entity/E39PCGhJqmbTfbj6gGp3BR9wfq https://id.oclc.org/worldcat/ontology/hasWork 1-4755-8056-8 1-4755-0528-0 IMF working paper ; WP/12/180. http://id.loc.gov/authorities/names/no89010263 FWS01 ZDB-4-EBA FWS_PDA_EBA https://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&AN=568145 Volltext |
| spellingShingle | Heine, Dirk Norregaard, John Parry, Ian W. H. (Ian William Holmes), 1965- Environmental tax reform : principles from theory and practice to date / IMF working paper ; Cover; Abstract; Contents; I. Introduction; Figures; 1. Revenues from Environmentally Related Taxation, 2008; II. Principles of Environmental Tax Design; A. Tax Design in a (Hypothetical) Economy with a Single Externality Distortion; 2. Welfare Effects of Environmental Taxes in the Pigouvian Framework; Boxes; 1. Uncertainties in Measuring Local Pollution Damages; 2. The Problems with Tax 'Notches'; B. Multiple-Externality Situations; C. Other Pre-Existing Distortions; 3. Distortions in Technology Markets; 4. Coverage of Energy under the Value-Added Tax System. D. Some Practical Concerns: Distribution and CompetitivenessE. Summary; III. Environmental Tax Systems and Reforms: The Case of Germany, Sweden, Turkey, and Vietnam; 5. Environmental Tax Reforms in Sweden, Germany, Turkey, and Vietnam; A. Comparing Energy Systems in Sweden, Germany, Turkey, and Vietnam; 3. Fuel Mix in Electricity Generation; B. Externality Assessment; 4. Fuel Mix in Total Energy Consumption; C. Evaluating Environmental Tax Systems; 5. Coal Externalities and Taxes; 6. Natural Gas Externalities and Taxes; 7. Light Fuel Oil Externalities and Taxes; D. Conclusion; References. Environmental impact charges. http://id.loc.gov/authorities/subjects/sh90004467 Environmental policy. http://id.loc.gov/authorities/subjects/sh85044197 Taxe écologique. Environnement Politique gouvernementale. environmental policy. aat BUSINESS & ECONOMICS Public Finance. bisacsh Environmental impact charges fast |
| subject_GND | http://id.loc.gov/authorities/subjects/sh90004467 http://id.loc.gov/authorities/subjects/sh85044197 |
| 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_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 | Environmental impact charges. http://id.loc.gov/authorities/subjects/sh90004467 Environmental policy. http://id.loc.gov/authorities/subjects/sh85044197 Taxe écologique. Environnement Politique gouvernementale. environmental policy. aat BUSINESS & ECONOMICS Public Finance. bisacsh Environmental impact charges fast |
| topic_facet | Environmental impact charges. Environmental policy. Taxe écologique. Environnement Politique gouvernementale. environmental policy. BUSINESS & ECONOMICS Public Finance. Environmental impact charges |
| url | https://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&AN=568145 |
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