03606nam 2200613Ia 450 991046196510332120200520144314.01-4755-2414-51-4755-5235-1(CKB)2670000000278804(EBL)1606841(SSID)ssj0000952145(PQKBManifestationID)11603860(PQKBTitleCode)TC0000952145(PQKBWorkID)10903058(PQKB)10115610(MiAaPQ)EBC1606841(Au-PeEL)EBL1606841(CaPaEBR)ebr10627025(OCoLC)870245016(EXLCZ)99267000000027880420111102d2012 uy 0engur|n|---|||||txtccrEnvironmental tax reform[electronic resource] principles from theory and practice to date /Dirk Heine, John Norregaard and Ian W.H. ParryWashington, DC International Monetary Fund20121 online resource (40 p.)IMF working paper ;12/180Description based upon print version of record.1-4755-8056-8 1-4755-0528-0 Includes bibliographical references.Cover; Abstract; Contents; I. Introduction; Figures; 1. Revenues from Environmentally Related Taxation, 2008; II. Principles of Environmental Tax Design; A. Tax Design in a (Hypothetical) Economy with a Single Externality Distortion; 2. Welfare Effects of Environmental Taxes in the Pigouvian Framework; Boxes; 1. Uncertainties in Measuring Local Pollution Damages; 2. The Problems with Tax 'Notches'; B. Multiple-Externality Situations; C. Other Pre-Existing Distortions; 3. Distortions in Technology Markets; 4. Coverage of Energy under the Value-Added Tax SystemD. Some Practical Concerns: Distribution and CompetitivenessE. Summary; III. Environmental Tax Systems and Reforms: The Case of Germany, Sweden, Turkey, and Vietnam; 5. Environmental Tax Reforms in Sweden, Germany, Turkey, and Vietnam; A. Comparing Energy Systems in Sweden, Germany, Turkey, and Vietnam; 3. Fuel Mix in Electricity Generation; B. Externality Assessment; 4. Fuel Mix in Total Energy Consumption; C. Evaluating Environmental Tax Systems; 5. Coal Externalities and Taxes; 6. Natural Gas Externalities and Taxes; 7. Light Fuel Oil Externalities and Taxes; D. Conclusion; ReferencesThis 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 aligningIMF Working PapersEnvironmental policyTaxationReformElectronic books.Environmental policy.TaxationReform.Heine Dirk993801Parry Ian W. H(Ian William Holmes),1965-977048Norregaard John993802MiAaPQMiAaPQMiAaPQBOOK9910461965103321Environmental tax reform2275511UNINA