|
|
|
|
|
|
|
|
1. |
Record Nr. |
UNINA9910814900203321 |
|
|
Autore |
Keen Michael |
|
|
Titolo |
Indirect taxes on international aviation / / [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 |
|
|
|
|
|
|
|
|
Edizione |
[1st ed.] |
|
|
|
|
|
Descrizione fisica |
|
1 online resource (58 p.) |
|
|
|
|
|
|
Collana |
|
IMF working paper ; ; WP/06/124 |
|
|
|
|
|
|
Altri autori (Persone) |
|
|
|
|
|
|
Soggetti |
|
Aeronautics, Commercial - Taxation |
Indirect taxation - Law and legislation - International cooperation |
|
|
|
|
|
|
|
|
Lingua di pubblicazione |
|
|
|
|
|
|
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"" |
|
|
|
|
|
|
|
|
Sommario/riassunto |
|
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 |
|
|
|
|