LEADER 06447oam 22013574 450 001 9910786479903321 005 20230801225348.0 010 $a1-4755-2414-5 010 $a1-4755-5235-1 035 $a(CKB)2670000000278804 035 $a(EBL)1606841 035 $a(SSID)ssj0000952145 035 $a(PQKBManifestationID)11603860 035 $a(PQKBTitleCode)TC0000952145 035 $a(PQKBWorkID)10903058 035 $a(PQKB)10115610 035 $a(MiAaPQ)EBC1606841 035 $a(Au-PeEL)EBL1606841 035 $a(CaPaEBR)ebr10627025 035 $a(OCoLC)870245016 035 $a(IMF)WPIEE2012180 035 $a(IMF)WPIEA2012180 035 $a(EXLCZ)992670000000278804 100 $a20020129d2012 uf 0 101 0 $aeng 135 $aur|n|---||||| 181 $ctxt 182 $cc 183 $acr 200 10$aEnvironmental Tax Reform : $ePrinciples from Theory and Practice to Date /$fIan Parry, John Norregaard, Dirk Heine 210 1$aWashington, D.C. :$cInternational Monetary Fund,$d2012. 215 $a1 online resource (40 p.) 225 1 $aIMF Working Papers 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 3 $aThis paper recommends a system of upstream taxes on fossil fuels, combined with refunds for downstream emissions capture, to reduce carbon and local pollution emissions. Motor fuel taxes should also account for congestion and other externalities associated with vehicle use, at least until mileage-based taxes are widely introduced. An examination of existing energy/environmental tax systems in Germany, Sweden, Turkey, and Vietnam suggests that there is substantial scope for policy reform. This includes harmonizing taxes for pollution content across different fuels and end-users, better aligning tax rates with values for externalities, and scaling back taxes on vehicle ownership and electricity use that are redundant (on environmental grounds) in the presence of more targeted taxes. 410 0$aIMF Working Papers; Working Paper ;$vNo. 2012/180 606 $aEnvironmental policy 606 $aTaxation$xReform 606 $aPublic Finance$2imf 606 $aTaxation$2imf 606 $aIndustries: Energy$2imf 606 $aEnvironmental Economics$2imf 606 $aEnvironmental Economics: Government Policy$2imf 606 $aNonrenewable Resources and Conservation: Government Policy$2imf 606 $aTaxation and Subsidies: Externalities$2imf 606 $aRedistributive Effects$2imf 606 $aEnvironmental Taxes and Subsidies$2imf 606 $aEnergy: Government Policy$2imf 606 $aBusiness Taxes and Subsidies$2imf 606 $aEnvironmental Economics: General$2imf 606 $aHydrocarbon Resources$2imf 606 $aNational Government Expenditures and Related Policies: General$2imf 606 $aPublic finance & taxation$2imf 606 $aExcise taxes$2imf 606 $aEnvironmental economics$2imf 606 $aPetroleum, oil & gas industries$2imf 606 $aEnvironmental taxes$2imf 606 $aFuel tax$2imf 606 $aEnvironment$2imf 606 $aNatural gas sector$2imf 606 $aPublic expenditure review$2imf 606 $aTaxes$2imf 606 $aEconomic sectors$2imf 606 $aExpenditure$2imf 606 $aEnvironmental impact charges$2imf 606 $aMotor fuels;Taxation$2imf 606 $aEnvironmental sciences$2imf 606 $aGas industry$2imf 606 $aExpenditures, Public$2imf 607 $aVietnam$2imf 615 0$aEnvironmental policy. 615 0$aTaxation$xReform. 615 7$aPublic Finance 615 7$aTaxation 615 7$aIndustries: Energy 615 7$aEnvironmental Economics 615 7$aEnvironmental Economics: Government Policy 615 7$aNonrenewable Resources and Conservation: Government Policy 615 7$aTaxation and Subsidies: Externalities 615 7$aRedistributive Effects 615 7$aEnvironmental Taxes and Subsidies 615 7$aEnergy: Government Policy 615 7$aBusiness Taxes and Subsidies 615 7$aEnvironmental Economics: General 615 7$aHydrocarbon Resources 615 7$aNational Government Expenditures and Related Policies: General 615 7$aPublic finance & taxation 615 7$aExcise taxes 615 7$aEnvironmental economics 615 7$aPetroleum, oil & gas industries 615 7$aEnvironmental taxes 615 7$aFuel tax 615 7$aEnvironment 615 7$aNatural gas sector 615 7$aPublic expenditure review 615 7$aTaxes 615 7$aEconomic sectors 615 7$aExpenditure 615 7$aEnvironmental impact charges 615 7$aMotor fuels;Taxation 615 7$aEnvironmental sciences 615 7$aGas industry 615 7$aExpenditures, Public 700 $aParry$b Ian$01521943 701 $aNorregaard$b John$01578616 701 $aHeine$b Dirk$01530045 801 0$bDcWaIMF 906 $aBOOK 912 $a9910786479903321 996 $aEnvironmental Tax Reform$93858186 997 $aUNINA