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135   $aur|n|---|||||
181   $ctxt
182   $cc
183   $acr
200 10$aIndirect taxes on international aviation /$f[prepared by] Michael Keen and Jon Strand
205   $a1st ed.
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""
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 paper ;$vWP/06/124.
606   $aAeronautics, Commercial$xTaxation
606   $aIndirect taxation$xLaw and legislation$xInternational cooperation
615  0$aAeronautics, Commercial$xTaxation.
615  0$aIndirect taxation$xLaw and legislation$xInternational cooperation.
700   $aKeen$b Michael$0125941
701   $aStrand$b Jon$01624129
712 02$aInternational Monetary Fund.$bFiscal Affairs Dept.
801  0$bMiAaPQ
801  1$bMiAaPQ
801  2$bMiAaPQ
906   $aBOOK
912   $a9910814900203321
996   $aIndirect Taxes on International Aviation$93958947
997   $aUNINA