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Record Nr. |
UNINA9910788403303321 |
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Autore |
Strand Jon |
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Titolo |
Indirect Taxes on International Aviation / / Jon Strand, Michael Keen |
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Pubbl/distr/stampa |
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Washington, D.C. : , : International Monetary Fund, , 2006 |
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ISBN |
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1-4623-9420-5 |
1-4527-0373-6 |
1-283-51750-7 |
1-4519-8927-X |
9786613829955 |
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Descrizione fisica |
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1 online resource (58 p.) |
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Collana |
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Altri autori (Persone) |
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Soggetti |
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Aeronautics, Commercial - Taxation |
Indirect taxation - Law and legislation - International cooperation |
Infrastructure |
Public Finance |
Taxation |
Aviation |
Air Transportation |
Business Taxes and Subsidies |
Industry Studies: Transportation and Utilities: General |
National Government Expenditures and Related Policies: General |
Transport industries |
Excise taxes |
Public finance & taxation |
Macroeconomics |
Fuel tax |
Transportation |
Public expenditure review |
Value-added tax |
Aerospace industries |
Motor fuels;Taxation |
Saving and investment |
Expenditures, Public |
Spendings tax |
United Kingdom |
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Lingua di pubblicazione |
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Formato |
Materiale a stampa |
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Livello bibliografico |
Monografia |
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Note generali |
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At head of title: Fiscal Affairs Department. |
"May 2006." |
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Nota di bibliografia |
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Includes bibliographical references (p. 50-56). |
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Nota di contenuto |
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""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"" |
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Sommario/riassunto |
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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$3 billion if applied only in Europe. |
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