LEADER 04876oam 22011054 450 001 9910788403303321 005 20230828235803.0 010 $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(IMF)WPIEE2006124 035 $a(EXLCZ)993360000000443921 100 $a20020129d2006 uf 0 101 0 $aeng 135 $aur|n|---||||| 181 $ctxt 182 $cc 183 $acr 200 10$aIndirect Taxes on International Aviation /$fJon Strand, Michael Keen 210 1$aWashington, D.C. :$cInternational Monetary Fund,$d2006. 215 $a1 online resource (58 p.) 225 1 $aIMF Working Papers 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"" 330 3 $aThis 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$3 billion if applied only in Europe. 410 0$aIMF Working Papers; Working Paper ;$vNo. 2006/124 606 $aAeronautics, Commercial$xTaxation 606 $aIndirect taxation$xLaw and legislation$xInternational cooperation 606 $aInfrastructure$2imf 606 $aPublic Finance$2imf 606 $aTaxation$2imf 606 $aAviation$2imf 606 $aAir Transportation$2imf 606 $aBusiness Taxes and Subsidies$2imf 606 $aIndustry Studies: Transportation and Utilities: General$2imf 606 $aNational Government Expenditures and Related Policies: General$2imf 606 $aTransport industries$2imf 606 $aExcise taxes$2imf 606 $aPublic finance & taxation$2imf 606 $aMacroeconomics$2imf 606 $aFuel tax$2imf 606 $aTransportation$2imf 606 $aPublic expenditure review$2imf 606 $aValue-added tax$2imf 606 $aAerospace industries$2imf 606 $aMotor fuels;Taxation$2imf 606 $aSaving and investment$2imf 606 $aExpenditures, Public$2imf 606 $aSpendings tax$2imf 607 $aUnited Kingdom$2imf 615 0$aAeronautics, Commercial$xTaxation. 615 0$aIndirect taxation$xLaw and legislation$xInternational cooperation. 615 7$aInfrastructure 615 7$aPublic Finance 615 7$aTaxation 615 7$aAviation 615 7$aAir Transportation 615 7$aBusiness Taxes and Subsidies 615 7$aIndustry Studies: Transportation and Utilities: General 615 7$aNational Government Expenditures and Related Policies: General 615 7$aTransport industries 615 7$aExcise taxes 615 7$aPublic finance & taxation 615 7$aMacroeconomics 615 7$aFuel tax 615 7$aTransportation 615 7$aPublic expenditure review 615 7$aValue-added tax 615 7$aAerospace industries 615 7$aMotor fuels;Taxation 615 7$aSaving and investment 615 7$aExpenditures, Public 615 7$aSpendings tax 700 $aStrand$b Jon$01546595 701 $aKeen$b Michael$0125941 712 02$aInternational Monetary Fund.$bFiscal Affairs Dept. 801 0$bDcWaIMF 906 $aBOOK 912 $a9910788403303321 996 $aIndirect Taxes on International Aviation$93850004 997 $aUNINA