LEADER 02361nam 2200601Ia 450 001 9910464350003321 005 20170814182303.0 010 $a1-4623-9420-5 010 $a1-4527-0373-6 010 $a1-283-51750-7 010 $a1-4519-8927-X 010 $a9786613829955 035 $a(CKB)3360000000443921 035 $a(EBL)3014328 035 $a(SSID)ssj0000941483 035 $a(PQKBManifestationID)11492043 035 $a(PQKBTitleCode)TC0000941483 035 $a(PQKBWorkID)10963639 035 $a(PQKB)10474987 035 $a(OCoLC)698585516 035 $a(MiAaPQ)EBC3014328 035 $a(EXLCZ)993360000000443921 100 $a20070104d2006 uf 0 101 0 $aeng 135 $aur|n|---||||| 181 $ctxt 182 $cc 183 $acr 200 10$aIndirect taxes on international aviation$b[electronic resource] /$f[prepared by] Michael Keen and Jon Strand 210 $a[Washington, D.C.?] $cInternational Monetary Fund$dc2006 215 $a1 online resource (58 p.) 225 1 $aIMF working paper ;$vWP/06/124 300 $aAt head of title: Fiscal Affairs Department. 300 $a"May 2006." 311 $a1-4518-6384-5 320 $aIncludes bibliographical references (p. 50-56). 327 $a""Contents""; ""I. INTRODUCTION""; ""II. TYPES OF AVIATION TAX""; ""III. AVIATION TAXES IN PRACTICE""; ""IV. ENVIRONMENTAL AND OTHER EXTERNALITIES""; ""V. TAXING INTERNATIONAL AVIATION: BASIC PRINCIPLES""; ""VI. THE IMPLICATIONS OF NON-ENVIRONMENTAL DISTORTIONS IN INTERNATIONAL AVIATION""; ""VII. RATES, REVENUE, AND INCIDENCE""; ""VIII. ADMINISTRATION AND COMPLIANCE""; ""IX. CONCLUSIONS""; ""References"" 410 0$aIMF working paper ;$vWP/06/124. 606 $aAeronautics, Commercial$xTaxation 606 $aIndirect taxation$xLaw and legislation$xInternational cooperation 608 $aElectronic books. 615 0$aAeronautics, Commercial$xTaxation. 615 0$aIndirect taxation$xLaw and legislation$xInternational cooperation. 700 $aKeen$b Michael$0125941 701 $aStrand$b Jon$0857880 712 02$aInternational Monetary Fund.$bFiscal Affairs Dept. 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9910464350003321 996 $aIndirect taxes on international aviation$91915478 997 $aUNINA