LEADER 01069nam a22002771i 4500 001 991000630079707536 005 20021021110324.0 008 021021s1984 it a||||||||||||||||ita 020 $a887684015X 035 $ab12032451-39ule_inst 035 $aARCHE-012225$9ExL 040 $aDip.to Filologia Ling. e Lett.$bita$cA.t.i. Arché s.c.r.l. Pandora Sicilia s.r.l. 082 04$a291.37 100 1 $aSantarcangeli, Paolo$068692 245 13$aIl libro dei labirinti :$bstoria di un mito e di un simbolo /$cPaolo Santarcangeli ; prefazione di Umberto Eco 260 $aMilano :$bFrassinelli,$c1984 300 $aXII, 268 p., [18] c. di tav. :$bill. ;$c24 cm 490 0 $aSaggistica Frassinelli 650 4$aLabirinto 700 1 $aEco, Umberto 907 $a.b12032451$b28-04-17$c01-04-03 912 $a991000630079707536 945 $aLE008 Cr N VI 19$g1$i2008000534288$lle008$o-$pE0.00$q-$rl$s- $t0$u1$v0$w1$x0$y.i1232324x$z01-04-03 996 $aLibro dei labirinti$9141338 997 $aUNISALENTO 998 $ale008$b01-04-03$cm$da $e-$fita$git $h3$i1 LEADER 06628oam 22014414 450 001 9910965776903321 005 20250426110716.0 010 $a9781475524147 010 $a1475524145 010 $a9781475552355 010 $a1475552351 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(Au-PeEL)EBL1606841 035 $a(CaPaEBR)ebr10627025 035 $a(OCoLC)870245016 035 $a(IMF)WPIEE2012180 035 $a(IMF)WPIEA2012180 035 $a(MiAaPQ)EBC1606841 035 $aWPIEA2012180 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 205 $a1st ed. 210 1$aWashington, D.C. :$cInternational Monetary Fund,$d2012. 215 $a1 online resource (40 p.) 225 1 $aIMF Working Papers 300 $aDescription based upon print version of record. 311 08$a9781475580563 311 08$a1475580568 311 08$a9781475505283 311 08$a1475505280 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 $aBusiness Taxes and Subsidies$2imf 606 $aEconomic sectors$2imf 606 $aEnergy: Government Policy$2imf 606 $aEnvironment$2imf 606 $aEnvironmental Economics$2imf 606 $aEnvironmental economics$2imf 606 $aEnvironmental Economics: General$2imf 606 $aEnvironmental Economics: Government Policy$2imf 606 $aEnvironmental impact charges$2imf 606 $aEnvironmental sciences$2imf 606 $aEnvironmental Taxes and Subsidies$2imf 606 $aEnvironmental taxes$2imf 606 $aExcise taxes$2imf 606 $aExpenditure$2imf 606 $aExpenditures, Public$2imf 606 $aFuel tax$2imf 606 $aGas industry$2imf 606 $aHydrocarbon Resources$2imf 606 $aIndustries: Energy$2imf 606 $aMotor fuels;Taxation$2imf 606 $aNational Government Expenditures and Related Policies: General$2imf 606 $aNatural gas sector$2imf 606 $aNonrenewable Resources and Conservation: Government Policy$2imf 606 $aPetroleum, oil & gas industries$2imf 606 $aPublic expenditure review$2imf 606 $aPublic finance & taxation$2imf 606 $aPublic Finance$2imf 606 $aRedistributive Effects$2imf 606 $aTaxation and Subsidies: Externalities$2imf 606 $aTaxation$2imf 606 $aTaxes$2imf 607 $aVietnam$2imf 615 0$aEnvironmental policy. 615 0$aTaxation$xReform. 615 7$aBusiness Taxes and Subsidies 615 7$aEconomic sectors 615 7$aEnergy: Government Policy 615 7$aEnvironment 615 7$aEnvironmental Economics 615 7$aEnvironmental economics 615 7$aEnvironmental Economics: General 615 7$aEnvironmental Economics: Government Policy 615 7$aEnvironmental impact charges 615 7$aEnvironmental sciences 615 7$aEnvironmental Taxes and Subsidies 615 7$aEnvironmental taxes 615 7$aExcise taxes 615 7$aExpenditure 615 7$aExpenditures, Public 615 7$aFuel tax 615 7$aGas industry 615 7$aHydrocarbon Resources 615 7$aIndustries: Energy 615 7$aMotor fuels;Taxation 615 7$aNational Government Expenditures and Related Policies: General 615 7$aNatural gas sector 615 7$aNonrenewable Resources and Conservation: Government Policy 615 7$aPetroleum, oil & gas industries 615 7$aPublic expenditure review 615 7$aPublic finance & taxation 615 7$aPublic Finance 615 7$aRedistributive Effects 615 7$aTaxation and Subsidies: Externalities 615 7$aTaxation 615 7$aTaxes 676 $a332.1 700 $aParry$b Ian$01806175 701 $aHeine$b Dirk$01806176 701 $aNorregaard$b John$01816230 801 0$bDcWaIMF 906 $aBOOK 912 $a9910965776903321 996 $aEnvironmental Tax Reform$94372028 997 $aUNINA