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Environmental Tax Reform.

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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Detalles Bibliográficos
Clasificación:Libro Electrónico
Autor principal: Parry, Ian W. H.
Otros Autores: Norregaard, John, Heine, Dirk
Formato: Electrónico eBook
Idioma:Inglés
Publicado: Washington : International Monetary Fund, 2012.
Colección:IMF Working Papers.
Temas:
Acceso en línea:Texto completo

MARC

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245 1 0 |a Environmental Tax Reform. 
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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. 
520 |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. 
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650 0 |a Environmental policy. 
650 0 |a Taxation  |x Reform. 
650 6 |a Environnement  |x Politique gouvernementale. 
650 6 |a Réforme fiscale. 
650 7 |a environmental policy.  |2 aat 
650 7 |a Environmental policy  |2 fast 
700 1 |a Norregaard, John. 
700 1 |a Heine, Dirk. 
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830 0 |a IMF Working Papers. 
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