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100   $a20111102d2012      uy             0
101 0 $aeng
135   $aur|n|---|||||
181   $ctxt
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183   $acr
200 10$aEnvironmental tax reform$b[electronic resource] $eprinciples from theory and practice to date  /$fDirk Heine, John Norregaard and Ian W.H. Parry
210   $aWashington, DC $cInternational Monetary Fund$d2012
215   $a1 online resource (40 p.)
225 0 $aIMF working paper ;$v12/180
300   $aDescription based upon print version of record.
311   $a1-4755-8056-8 
311   $a1-4755-0528-0 
320   $aIncludes bibliographical references.
327   $aCover; 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 System
327   $aD. 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; References
330   $aThis paper recommends a system of upstream taxes on fossil fuels, combined with refunds for downstream emissions capture, to reduce carbon and local pollution emissions. Motor fuel taxes should also account for congestion and other externalities associated with vehicle use, at least until mileage-based taxes are widely introduced. An examination of existing energy/environmental tax systems in Germany, Sweden, Turkey, and Vietnam suggests that there is substantial scope for policy reform. This includes harmonizing taxes for pollution content across different fuels and end-users, better aligning
410  0$aIMF Working Papers
606   $aEnvironmental policy
606   $aTaxation$xReform
608   $aElectronic books.
615  0$aEnvironmental policy.
615  0$aTaxation$xReform.
700   $aHeine$b Dirk$0993801
701   $aParry$b Ian W. H$g(Ian William Holmes),$f1965-$0977048
701   $aNorregaard$b John$0993802
801  0$bMiAaPQ
801  1$bMiAaPQ
801  2$bMiAaPQ
906   $aBOOK
912   $a9910461965103321
996   $aEnvironmental tax reform$92275511
997   $aUNINA