06447oam 22013574 450 991078647990332120230801225348.01-4755-2414-51-4755-5235-1(CKB)2670000000278804(EBL)1606841(SSID)ssj0000952145(PQKBManifestationID)11603860(PQKBTitleCode)TC0000952145(PQKBWorkID)10903058(PQKB)10115610(MiAaPQ)EBC1606841(Au-PeEL)EBL1606841(CaPaEBR)ebr10627025(OCoLC)870245016(IMF)WPIEE2012180(IMF)WPIEA2012180(EXLCZ)99267000000027880420020129d2012 uf 0engur|n|---|||||txtccrEnvironmental Tax Reform : Principles from Theory and Practice to Date /Ian Parry, John Norregaard, Dirk HeineWashington, D.C. :International Monetary Fund,2012.1 online resource (40 p.)IMF Working PapersDescription 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 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.IMF Working Papers; Working Paper ;No. 2012/180Environmental policyTaxationReformPublic FinanceimfTaxationimfIndustries: EnergyimfEnvironmental EconomicsimfEnvironmental Economics: Government PolicyimfNonrenewable Resources and Conservation: Government PolicyimfTaxation and Subsidies: ExternalitiesimfRedistributive EffectsimfEnvironmental Taxes and SubsidiesimfEnergy: Government PolicyimfBusiness Taxes and SubsidiesimfEnvironmental Economics: GeneralimfHydrocarbon ResourcesimfNational Government Expenditures and Related Policies: GeneralimfPublic finance & taxationimfExcise taxesimfEnvironmental economicsimfPetroleum, oil & gas industriesimfEnvironmental taxesimfFuel taximfEnvironmentimfNatural gas sectorimfPublic expenditure reviewimfTaxesimfEconomic sectorsimfExpenditureimfEnvironmental impact chargesimfMotor fuels;TaxationimfEnvironmental sciencesimfGas industryimfExpenditures, PublicimfVietnamimfEnvironmental policy.TaxationReform.Public FinanceTaxationIndustries: EnergyEnvironmental EconomicsEnvironmental Economics: Government PolicyNonrenewable Resources and Conservation: Government PolicyTaxation and Subsidies: ExternalitiesRedistributive EffectsEnvironmental Taxes and SubsidiesEnergy: Government PolicyBusiness Taxes and SubsidiesEnvironmental Economics: GeneralHydrocarbon ResourcesNational Government Expenditures and Related Policies: GeneralPublic finance & taxationExcise taxesEnvironmental economicsPetroleum, oil & gas industriesEnvironmental taxesFuel taxEnvironmentNatural gas sectorPublic expenditure reviewTaxesEconomic sectorsExpenditureEnvironmental impact chargesMotor fuels;TaxationEnvironmental sciencesGas industryExpenditures, PublicParry Ian1521943Norregaard John1578616Heine Dirk1530045DcWaIMFBOOK9910786479903321Environmental Tax Reform3858186UNINA