| LDR | | 03569cam 2200697Ia 4500 |
| 001 | | 000000385415 |
| 005 | | 20180411151405 |
| 006 | | m o d |
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| 008 | | 120723s2012 dcu ob i000 0 eng d |
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▼a 802661896
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| 020 | |
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▼a 1475505280 |
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▼a 9781475505283 |
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▼a (OCoLC)801421895
▼z (OCoLC)802661896
▼z (OCoLC)903698698
▼z (OCoLC)961572333
▼z (OCoLC)962683478
▼z (OCoLC)966101196
▼z (OCoLC)988499052
▼z (OCoLC)991956474 |
| 040 | |
▼a DJB
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▼a BUS
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▼2 bisacsh |
| 082 | 04 |
▼a 336.16
▼2 23 |
| 100 | 1 |
▼a Heine, Dirk,
▼e author. |
| 245 | 10 |
▼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. |
| 336 | |
▼a text
▼b txt
▼2 rdacontent |
| 337 | |
▼a computer
▼b c
▼2 rdamedia |
| 338 | |
▼a online resource
▼b cr
▼2 rdacarrier |
| 347 | |
▼a data file
▼2 rda |
| 490 | 1 |
▼a IMF working paper;
▼v WP/12/180 |
| 500 | |
▼a "Fiscal Affairs Department." |
| 500 | |
▼a "July 2012." |
| 504 | |
▼a Includes bibliographical references. |
| 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. |
| 588 | 0 |
▼a Online resource; title from PDF title page (EBSCO, viewed February 9, 2016). |
| 590 | |
▼a eBooks on EBSCOhost
▼b All EBSCO eBooks |
| 650 | 0 |
▼a Environmental impact charges. |
| 650 | 7 |
▼a BUSINESS & ECONOMICS
▼x Public Finance.
▼2 bisacsh |
| 650 | 7 |
▼a Environmental impact charges.
▼2 fast
▼0 (OCoLC)fst00913081 |
| 655 | 4 |
▼a Electronic books. |
| 700 | 1 |
▼a Norregaard, John,
▼e author, |
| 700 | 1 |
▼a Parry, Ian W. H.
▼q (Ian William Holmes),
▼d 1965-
▼e author, |
| 710 | 2 |
▼a International Monetary Fund.
▼b Fiscal Affairs Department. |
| 830 | 0 |
▼a IMF working paper ;
▼v WP/12/180. |
| 856 | 40 |
▼u http://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&AN=568145 |
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