05095oam 22012014 450 991095502110332120250426110043.097866138299559781462394203146239420597814527037321452703736978128351750812835175079781451989274145198927X(CKB)3360000000443921(EBL)3014328(SSID)ssj0000941483(PQKBManifestationID)11492043(PQKBTitleCode)TC0000941483(PQKBWorkID)10963639(PQKB)10474987(OCoLC)698585516(IMF)WPIEE2006124(MiAaPQ)EBC3014328(IMF)WPIEA2006124WPIEA2006124(EXLCZ)99336000000044392120020129d2006 uf 0engur|n|---|||||txtccrIndirect Taxes on International Aviation /Jon Strand, Michael Keen1st ed.Washington, D.C. :International Monetary Fund,2006.1 online resource (58 p.)IMF Working PapersAt head of title: Fiscal Affairs Department."May 2006."9781451863840 1451863845 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 Papers; Working Paper ;No. 2006/124Aeronautics, CommercialTaxationIndirect taxationLaw and legislationInternational cooperationAerospace industriesimfAir TransportationimfAviationimfBusiness Taxes and SubsidiesimfExcise taxesimfExpenditures, PublicimfFuel taximfIndustry Studies: Transportation and Utilities: GeneralimfInfrastructureimfMacroeconomicsimfMotor fuels;TaxationimfNational Government Expenditures and Related Policies: GeneralimfPublic expenditure reviewimfPublic finance & taxationimfPublic FinanceimfSaving and investmentimfSpendings taximfTaxationimfTransport industriesimfTransportationimfValue-added taximfUnited KingdomimfAeronautics, CommercialTaxation.Indirect taxationLaw and legislationInternational cooperation.Aerospace industriesAir TransportationAviationBusiness Taxes and SubsidiesExcise taxesExpenditures, PublicFuel taxIndustry Studies: Transportation and Utilities: GeneralInfrastructureMacroeconomicsMotor fuels;TaxationNational Government Expenditures and Related Policies: GeneralPublic expenditure reviewPublic finance & taxationPublic FinanceSaving and investmentSpendings taxTaxationTransport industriesTransportationValue-added taxStrand Jon1815856Keen Michael125941International Monetary Fund.Fiscal Affairs Dept.DcWaIMFBOOK9910955021103321Indirect Taxes on International Aviation4371394UNINA