06628oam 22014414 450 991096577690332120250426110716.09781475524147147552414597814755523551475552351(CKB)2670000000278804(EBL)1606841(SSID)ssj0000952145(PQKBManifestationID)11603860(PQKBTitleCode)TC0000952145(PQKBWorkID)10903058(PQKB)10115610(Au-PeEL)EBL1606841(CaPaEBR)ebr10627025(OCoLC)870245016(IMF)WPIEE2012180(IMF)WPIEA2012180(MiAaPQ)EBC1606841WPIEA2012180(EXLCZ)99267000000027880420020129d2012 uf 0engur|n|---|||||txtccrEnvironmental Tax Reform : Principles from Theory and Practice to Date /Ian Parry, John Norregaard, Dirk Heine1st ed.Washington, D.C. :International Monetary Fund,2012.1 online resource (40 p.)IMF Working PapersDescription based upon print version of record.9781475580563 1475580568 9781475505283 1475505280 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 policyTaxationReformBusiness Taxes and SubsidiesimfEconomic sectorsimfEnergy: Government PolicyimfEnvironmentimfEnvironmental EconomicsimfEnvironmental economicsimfEnvironmental Economics: GeneralimfEnvironmental Economics: Government PolicyimfEnvironmental impact chargesimfEnvironmental sciencesimfEnvironmental Taxes and SubsidiesimfEnvironmental taxesimfExcise taxesimfExpenditureimfExpenditures, PublicimfFuel taximfGas industryimfHydrocarbon ResourcesimfIndustries: EnergyimfMotor fuels;TaxationimfNational Government Expenditures and Related Policies: GeneralimfNatural gas sectorimfNonrenewable Resources and Conservation: Government PolicyimfPetroleum, oil & gas industriesimfPublic expenditure reviewimfPublic finance & taxationimfPublic FinanceimfRedistributive EffectsimfTaxation and Subsidies: ExternalitiesimfTaxationimfTaxesimfVietnamimfEnvironmental policy.TaxationReform.Business Taxes and SubsidiesEconomic sectorsEnergy: Government PolicyEnvironmentEnvironmental EconomicsEnvironmental economicsEnvironmental Economics: GeneralEnvironmental Economics: Government PolicyEnvironmental impact chargesEnvironmental sciencesEnvironmental Taxes and SubsidiesEnvironmental taxesExcise taxesExpenditureExpenditures, PublicFuel taxGas industryHydrocarbon ResourcesIndustries: EnergyMotor fuels;TaxationNational Government Expenditures and Related Policies: GeneralNatural gas sectorNonrenewable Resources and Conservation: Government PolicyPetroleum, oil & gas industriesPublic expenditure reviewPublic finance & taxationPublic FinanceRedistributive EffectsTaxation and Subsidies: ExternalitiesTaxationTaxes332.1Parry Ian1806175Heine Dirk1806176Norregaard John1816230DcWaIMFBOOK9910965776903321Environmental Tax Reform4372028UNINA