1.

Record Nr.

UNINA9910464350003321

Autore

Keen Michael

Titolo

Indirect taxes on international aviation [[electronic resource] /] / [prepared by] Michael Keen and Jon Strand

Pubbl/distr/stampa

[Washington, D.C.?], : International Monetary Fund, c2006

ISBN

1-4623-9420-5

1-4527-0373-6

1-283-51750-7

1-4519-8927-X

9786613829955

Descrizione fisica

1 online resource (58 p.)

Collana

IMF working paper ; ; WP/06/124

Altri autori (Persone)

StrandJon

Soggetti

Aeronautics, Commercial - Taxation

Indirect taxation - Law and legislation - International cooperation

Electronic books.

Lingua di pubblicazione

Inglese

Formato

Materiale a stampa

Livello bibliografico

Monografia

Note generali

At head of title: Fiscal Affairs Department.

"May 2006."

Nota di bibliografia

Includes bibliographical references (p. 50-56).

Nota di contenuto

""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""