03230nam 2200625Ia 450 991081490020332120200520144314.01-4623-9420-51-4527-0373-61-283-51750-71-4519-8927-X9786613829955(CKB)3360000000443921(EBL)3014328(SSID)ssj0000941483(PQKBManifestationID)11492043(PQKBTitleCode)TC0000941483(PQKBWorkID)10963639(PQKB)10474987(OCoLC)698585516(IMF)WPIEE2006124(MiAaPQ)EBC3014328(EXLCZ)99336000000044392120070104d2006 uf 0engur|n|---|||||txtccrIndirect taxes on international aviation /[prepared by] Michael Keen and Jon Strand1st ed.[Washington, D.C.?] International Monetary Fundc20061 online resource (58 p.)IMF working paper ;WP/06/124At head of title: Fiscal Affairs Department."May 2006."1-4518-6384-5 Includes bibliographical references (p. 50-56).""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""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.IMF working paper ;WP/06/124.Aeronautics, CommercialTaxationIndirect taxationLaw and legislationInternational cooperationAeronautics, CommercialTaxation.Indirect taxationLaw and legislationInternational cooperation.Keen Michael125941Strand Jon1624129International Monetary Fund.Fiscal Affairs Dept.MiAaPQMiAaPQMiAaPQBOOK9910814900203321Indirect Taxes on International Aviation3958947UNINA