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Indirect Taxeson International Aviation /
This paper examines the case for internationally coordinated indirect taxes on aviation (as a source of general revenue-not (necessarily) as a source of development finance). The case for such taxes is strong: the tax burden on international aviation is currently limited, yet it contributes signific...
| Clasificación: | Libro Electrónico |
|---|---|
| Autor principal: | |
| Autor Corporativo: | |
| Formato: | Electrónico eBook |
| Idioma: | Inglés |
| Publicado: |
Washington, D.C. :
International Monetary Fund,
2006.
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| Colección: | IMF Working Papers ;
Working Paper no. 06/124. |
| Temas: | |
| Acceso en línea: | Texto completo |
MARC
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| 024 | 8 | |a 10.5089/9781451989274.001 | |
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| 049 | |a UAMI | ||
| 100 | 1 | |a Strand, Jon. | |
| 245 | 1 | 0 | |a Indirect Taxeson International Aviation / |c Strand, Jon. |
| 260 | |a Washington, D.C. : |b International Monetary Fund, |c 2006. | ||
| 300 | |a 1 online resource (58 pages) | ||
| 336 | |a text |b txt |2 rdacontent | ||
| 337 | |a computer |b c |2 rdamedia | ||
| 338 | |a online resource |b cr |2 rdacarrier | ||
| 490 | 1 | |a IMF Working Papers ; |v Working Paper No. 06/124 | |
| 500 | |a Available in PDF, ePUB, and Mobi formats on the Internet. | ||
| 520 | 3 | |a This paper examines the case for internationally coordinated indirect taxes on aviation (as a source of general revenue-not (necessarily) as a source of development finance). The case for such taxes is strong: the tax burden on international aviation is currently limited, yet it contributes significantly to border-crossing environmental damage. A tax on aviation fuel would address the key border-crossing externalities most directly; a ticket tax could raise more revenue; departure taxes face the least legal obstacles. Optimal policy requires deploying both fuel and ticket taxes. A fuel tax of 20 U.S. cents per gallon (10 percent, at today''s fuel prices, corresponding to assessed environmental damage), or alternatively ticket taxes of 2.5 percent, would raise about US $10 billion if imposed worldwide, and US $3billion if applied only in Europe. | |
| 505 | 0 | |a Contents -- I. INTRODUCTION -- II. TYPES OF AVIATION TAX -- III. AVIATION TAXES IN PRACTICE -- IV. ENVIRONMENTAL AND OTHER EXTERNALITIES -- V. TAXING INTERNATIONAL AVIATION: BASIC PRINCIPLES -- VI. THE IMPLICATIONS OF NON-ENVIRONMENTAL DISTORTIONS IN INTERNATIONAL AVIATION -- VII. RATES, REVENUE, AND INCIDENCE -- VIII. ADMINISTRATION AND COMPLIANCE -- IX. CONCLUSIONS -- References | |
| 590 | |a ProQuest Ebook Central |b Ebook Central Academic Complete | ||
| 650 | 0 | |a Aeronautics, Commercial |x Taxation. | |
| 650 | 0 | |a Indirect taxation |x Law and legislation |x International cooperation. | |
| 650 | 7 | |a Aeronautics, Commercial |x Taxation |2 fast | |
| 710 | 2 | |a International Monetary Fund. | |
| 758 | |i has work: |a Indirect taxes on international aviation (Text) |1 https://id.oclc.org/worldcat/entity/E39PCGHMBMDPVPTw7VTYJFTd33 |4 https://id.oclc.org/worldcat/ontology/hasWork | ||
| 830 | 0 | |a IMF Working Papers ; |v Working Paper no. 06/124. | |
| 856 | 4 | 0 | |u https://ebookcentral.uam.elogim.com/lib/uam-ebooks/detail.action?docID=3014328 |z Texto completo |
| 938 | |a ProQuest Ebook Central |b EBLB |n EBL3014328 | ||
| 994 | |a 92 |b IZTAP | ||