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Environmental tax reform : principles from theory and practice to date
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| 자료유형 | 단행본 |
|---|---|
| 서명/저자사항 | Environmental tax reform : principles from theory and practice to date/ Dirk Heine, John Norregaard, and Ian W.H. Parry. |
| 개인저자 | Heine, Dirk,author. Norregaard, John,author, Parry, Ian W. H.(Ian William Holmes), 1965- author, |
| 단체저자명 | International Monetary Fund. Fiscal Affairs Department. |
| 발행사항 | Washington, DC: International Monetary Fund, 2012. |
| 형태사항 | 1 online resource. |
| 총서사항 | IMF working paper;WP/12/180 |
| ISBN | 9781475580563 1475580568 1475505280 9781475505283 1475552351 9781475552355 |
| 일반주기 |
"Fiscal Affairs Department."
"July 2012." |
| 서지주기 | Includes bibliographical references. |
| 요약 | 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. |
| 일반주제명 | Environmental impact charges. BUSINESS & ECONOMICS --Public Finance. Environmental impact charges. |
| 언어 | 영어 |
| 바로가기 |  |
