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[null,"1.","Record Nr.",null,"UNINA9910955021103321"]
[null,null,"Autore",null,"Strand Jon"]
[null,null,"Titolo",null,"Indirect Taxes on International Aviation / / Jon Strand, Michael Keen"]
[null,null,"Pubbl/distr/stampa",null,"Washington, D.C. : , : International Monetary Fund, , 2006"]
[null,null,"ISBN",null,"9786613829955"]
[{"$nulls":4},"9781462394203"]
[{"$nulls":4},"1462394205"]
[{"$nulls":4},"9781452703732"]
[{"$nulls":4},"1452703736"]
[{"$nulls":4},"9781283517508"]
[{"$nulls":4},"1283517507"]
[{"$nulls":4},"9781451989274"]
[{"$nulls":4},"145198927X"]
[null,null,"Edizione",null,"[1st ed.]"]
[null,null,"Descrizione fisica",null,"1 online resource (58 p.)"]
[null,null,"Collana",null,"IMF Working Papers"]
[null,null,"Soggetti",null,"Aeronautics, Commercial - Taxation"]
[{"$nulls":4},"Indirect taxation - Law and legislation - International cooperation"]
[{"$nulls":4},"Aerospace industries"]
[{"$nulls":4},"Air Transportation"]
[{"$nulls":4},"Aviation"]
[{"$nulls":4},"Business Taxes and Subsidies"]
[{"$nulls":4},"Excise taxes"]
[{"$nulls":4},"Expenditures, Public"]
[{"$nulls":4},"Fuel tax"]
[{"$nulls":4},"Industry Studies: Transportation and Utilities: General"]
[{"$nulls":4},"Infrastructure"]
[{"$nulls":4},"Macroeconomics"]
[{"$nulls":4},"Motor fuels;Taxation"]
[{"$nulls":4},"National Government Expenditures and Related Policies: General"]
[{"$nulls":4},"Public expenditure review"]
[{"$nulls":4},"Public finance & taxation"]
[{"$nulls":4},"Public Finance"]
[{"$nulls":4},"Saving and investment"]
[{"$nulls":4},"Spendings tax"]
[{"$nulls":4},"Taxation"]
[{"$nulls":4},"Transport industries"]
[{"$nulls":4},"Transportation"]
[{"$nulls":4},"Value-added tax"]
[{"$nulls":4},"United Kingdom"]
[null,null,"Lingua di pubblicazione",null,"Inglese"]
[null,null,"Formato",null,"Materiale a stampa"]
[null,null,null,"Livello bibliografico","Monografia"]
[null,null,null,"Note generali","At head of title: Fiscal Affairs Department."]
[{"$nulls":4},"\"May 2006.\""]
[null,null,null,"Nota di bibliografia","Includes bibliographical references (p. 50-56)."]
[null,null,"Nota di contenuto",null,"\"\"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\"\""]
[null,null,null,"Sommario/riassunto","This 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."]